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		<lastmod>2026-08-13T22:49:32+00:00</lastmod>
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		<lastmod>2026-08-13T22:51:08+00:00</lastmod>
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		<lastmod>2026-08-13T22:51:08+00:00</lastmod>
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		<lastmod>2026-08-13T22:51:08+00:00</lastmod>
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		<lastmod>2026-08-13T22:51:08+00:00</lastmod>
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		<lastmod>2026-08-13T22:51:08+00:00</lastmod>
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		<lastmod>2026-08-13T22:51:08+00:00</lastmod>
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		<lastmod>2026-08-13T22:51:08+00:00</lastmod>
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		<lastmod>2026-08-13T22:51:09+00:00</lastmod>
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		<lastmod>2026-08-13T22:51:09+00:00</lastmod>
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		<lastmod>2026-08-13T22:51:09+00:00</lastmod>
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		<lastmod>2026-08-13T22:51:09+00:00</lastmod>
	</url>
	<url>
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		<lastmod>2026-08-13T22:51:09+00:00</lastmod>
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	<url>
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		<lastmod>2026-08-13T22:51:10+00:00</lastmod>
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		<lastmod>2026-08-13T22:51:10+00:00</lastmod>
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		<lastmod>2026-08-13T22:51:10+00:00</lastmod>
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		<loc>https://lincolnpllc.com/resources/tax-charts-new/stock-acqn-merger-followed-by-brother-sister-merger-with-338-h-10-election/</loc>
		<lastmod>2026-08-13T22:51:11+00:00</lastmod>
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	<url>
		<loc>https://lincolnpllc.com/resources/tax-charts-new/stock-acquisition-not-a-qsp-followed-by-upstream-merger/</loc>
		<lastmod>2026-08-13T22:51:11+00:00</lastmod>
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	<url>
		<loc>https://lincolnpllc.com/resources/tax-charts-new/pre-sale-distribution-and-qsp/</loc>
		<lastmod>2026-08-13T22:51:11+00:00</lastmod>
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		<lastmod>2026-08-13T22:51:11+00:00</lastmod>
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		<loc>https://lincolnpllc.com/resources/tax-charts-new/338-election-short-year-tax-return/</loc>
		<lastmod>2026-08-13T22:51:11+00:00</lastmod>
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		<loc>https://lincolnpllc.com/resources/tax-charts-new/80-threshold-includes-stock-received-for-services/</loc>
		<lastmod>2026-08-13T22:54:29+00:00</lastmod>
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		<lastmod>2026-08-13T22:59:24+00:00</lastmod>
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		<lastmod>2026-08-13T23:20:02+00:00</lastmod>
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	<url>
		<loc>https://lincolnpllc.com/resources/tax-charts-new/summary-of-requirements/</loc>
		<lastmod>2026-08-14T00:10:33+00:00</lastmod>
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	<url>
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		<lastmod>2026-08-14T00:16:31+00:00</lastmod>
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