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001366218 020__ $$a9781631571251$$qe-book
001366218 020__ $$z9781631571244$$qpaperback
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001366218 035__ $$a(OCoLC)940512247
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001366218 043__ $$an-us---
001366218 050_4 $$aHD1393.4.U6$$bS427 2016
001366218 0820_ $$a658.16$$223
001366218 1001_ $$aSeago, W. Eugene.,$$eauthor.
001366218 24514 $$aThe tax aspects of acquiring a business /$$cW. Eugene Seago.
001366218 250__ $$aFirst edition.
001366218 264_1 $$aNew York, New York (222 East 46th Street, New York, NY 10017) :$$bBusiness Expert Press,$$c2016.
001366218 300__ $$a1 online resource (91 pages)
001366218 336__ $$atext$$2rdacontent
001366218 337__ $$acomputer$$2rdamedia
001366218 338__ $$aonline resource$$2rdacarrier
001366218 4901_ $$aTaxation and business strategy collection,$$x2333-6773
001366218 504__ $$aIncludes bibliographical references and index.
001366218 5050_ $$a1. The purchase and sale of an unincorporated business -- 2. The purchase and sale of an incorporated business -- 3. The purchase and sale of an S corporation -- 4. The purchase of a corporation's subsidiary -- 5. Tax-deferred acquisitions of C corporations -- 6. Business investigation costs -- Index.
001366218 506__ $$aAccess limited to authorized users.
001366218 5203_ $$aTax considerations are seldom the determining factor in deciding whether to purchase a business. However, taxes often affect the price and form (e.g., purchase of stock or purchase of assets) the acquisition takes. This is true because the rationally determined price will be based on the expected present value of after-tax future cash flows. The tax component of the equation will depend on the form the acquisition takes. From the seller's perspective, tax considerations are extremely important. The tax implications of the purchase and sale of a business depend largely upon who is the buyer and who is the seller and what is being bought and sold. The business being purchased may be an unincorporated proprietorship, a single owner limited liability company (LLC), a partnership (or an LLC with more than one member), a C corporation, or an S corporation. The form of the sale (asset or stock) affects the character of the seller's gain (ordinary or capital) and the buyer's basis of the assets. Basis becomes the buyer's future tax deductions. Just as the price the buyer is willing to pay is based on projected present value of the after-tax proceeds, the price that is acceptable to the seller will depend upon his or her expected after-tax proceeds. Both parties must be aware of the other party's tax consequences to achieve a rational agreement.
001366218 588__ $$aTitle from PDF title page (viewed on November 25, 2015).
001366218 650_0 $$aBusiness enterprises$$xPurchasing$$xTaxation$$zUnited States.
001366218 653__ $$aapplicable federal rate (AFR)
001366218 653__ $$acontingent liabilities
001366218 653__ $$acontract price
001366218 653__ $$acost recovery period
001366218 653__ $$acovenant to not compute
001366218 653__ $$adepreciation recapture
001366218 653__ $$agoodwill
001366218 653__ $$agross profit ratio
001366218 653__ $$ainstallment sale
001366218 653__ $$alimited liability company (LLC)
001366218 653__ $$asection 197 intangible assets
001366218 653__ $$atax basis
001366218 653__ $$atax lives
001366218 653__ $$aqualified indebtedness
001366218 655_0 $$aElectronic books
001366218 77608 $$iPrint version:$$z9781631571244
001366218 830_0 $$aTaxation and business strategy collection.$$x2333-6773
001366218 852__ $$bebk
001366218 85640 $$3ProQuest Ebook Central Academic Complete $$uhttps://univsouthin.idm.oclc.org/login?url=https://ebookcentral.proquest.com/lib/usiricelib-ebooks/detail.action?docID=4009422$$zOnline Access
001366218 909CO $$ooai:library.usi.edu:1366218$$pGLOBAL_SET
001366218 980__ $$aBIB
001366218 980__ $$aEBOOK
001366218 982__ $$aEbook
001366218 983__ $$aOnline