Existing deferred tax assets/liabilities in an acquisition...

In an acquisition, what happen's to the seller's existing deferred tax assets and deferred tax liabilities after the seller's company is acquired? Also, does the treatment of existing DTA's and DTL's depend on whether it is a stock purchase, asset purchase, or 338(h)(10) election?

Note: I'm not asking about the creation of new * DTL's and DTA's in an acquisition. I'm asking about what happens to the *existing DTL's and DTA's.

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