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Knowing the tax consequences of buying or selling a business before the sale is crucial. This book, based on the popular CPE self-study course Tax Consequences of the Purchase and Sale of a Business, shows you how to correctly advise clients who want to buy or sell the assets or stock of a corporate business, the assets or interest of a partnership, or the assets or business of a sole proprietorship. You'll also find information on installment buying and selling, and NOLs. This guide also provides details on tax changes in this area including, amortization of goodwill and other intangibles, the election for small business stock and the capitalization of acquisition costs, and much, much more.
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