Complete Form 5452 if the corporation made nondividend distributions to shareholders under section 301, section 1368(c)(3), section 1371(e), or section 1371(f). All corporations that have made nondividend distributions to their shareholders must file Form 5452.
In simple terms you can say that acquisition is an act of one company taking over or acquiring another company's controlling interest. This can be done either by buying assets of that company or buying shares or stocks of the company.