For C-Corp sold in 2020 (all stock). Between the selling, acquiring, or escrow, companies , who sends the report of the sale?

[M-MTax]

https://www.thetaxadviser.com/issues/2013/sep/casestudy-sep2013.html

[npierson7 · Accepted solution]

Generally, the party responsible for closing the transaction, is required to report the sale.  

Report the sale of your business assets on Form 8594 and Form 4797, and attach these forms to your tax return. Form 8594 is the Asset Acquisition Statement, which the buyer and seller must complete and submit to the IRS.

[M-MTax]

Yeah you don't need form 8594 for an all stock transaction....that form is for assets sales not cash for stock.