Examlex
A section 338 transaction is a stock acquisition treated as an asset acquisition based on an election made by the acquirer.
Test Statistic
A value calculated from sample data during hypothesis testing used to decide whether to reject the null hypothesis.
P-value
The probability of obtaining test results at least as extreme as those observed during the test, assuming that the null hypothesis is correct.
Critical Value
A point on the scale of the test statistic beyond which we reject the null hypothesis, it's determined by the chosen significance level.
Alternative Hypothesis
A statement that contradicts the null hypothesis and indicates there is an effect or difference.
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