000			03875nam a2200649 i 4500
001			9781948580687
003			BEP
005			20241023114905.0
006			m eo d
007			cr cn |||m|||a
008			180828s2018 nyu foab 001 0 eng d
020			_a9781948580687 _qe-book
035			_a(OCoLC)1050843614
035			_a(CaBNVSL)swl000408640
040			_aCaBNVSL _beng _erda _cCaBNVSL _dCaBNVSL
043			_an-us---
050		4	_aHD1393.4.U6
100	1		_aSeago, W. Eugene, _eauthor.
245	1	4	_aThe tax aspects of acquiring a business / _cW. Eugene Seago.
250			_aSecond edition.
264		1	_aNew York, New York (222 East 46th Street, New York, NY 10017) : _bBusiness Expert Press, _c[(c)2018.]
300			_a1 online resource (91 pages)
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
347			_adata file _2rda
490	1		_aFinancial accounting, auditing, and taxation collection, _x2333-6773
504			_a2
505	0		_a1. The purchase and sale of an unincorporated business -- _t2. The purchase and sale of an incorporated business -- _t3. The purchase and sale of an S corporation -- _t4. The purchase of a corporation's subsidiary -- _t5. Tax-deferred acquisitions of C corporations -- _t6. Business investigation costs -- _tAbout the author -- _tIndex.
506			_aAccess restricted to authorized users and institutions.
520	3		_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 form of the transaction affects the buyer's present value of after-tax future cash flows and therefore the price the seller will receive. The tax implications of the purchase and sale of a business largely depend upon who the buyer and seller are 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. The buyer's basis will eventually become tax deductions. Just as the price the buyer is willing to pay is based on the 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. Each party must be aware of the other party's tax consequences to achieve a rational agreement.
530			_a2 _ub
530			_aAlso available in printing.
538			_aMode of access: World Wide Web.
538			_aSystem requirements: Adobe Acrobat reader.
588			_aTitle from PDF title page (viewed on August 28, 2018).
650		0	_aBusiness enterprises _xPurchasing _xTaxation _zUnited States.
653			_aapplicable federal rate (AFR)
653			_acontingent liabilities
653			_acontract price
653			_acost recovery period
653			_acovenant to not compute
653			_adepreciation recapture
653			_agoodwill
653			_agross profit ratio
653			_ainstallment sale
653			_alimited liability company (LLC)
653			_aqualified indebtedness
653			_asection 197 intangible assets
653			_atax basis
653			_atax lives
655		0	_a[genre]
776	0	8	_iPrint version: _z9781948580670
830		0	_aFinancial accounting, auditing, and taxation collection. _x2333-6773
856	4	0	_uhttps://go.openathens.net/redirector/ciu.edu?url=https://portal.igpublish.com/iglibrary/search/BEPB0000779.html
942			_2lcc _bCIU _cOB _eBEP _QOL _zBEP9781948580687
999			_c74348 _d74348
902			_c1 _dCynthia Snell