The tax aspects of acquiring a business:
1. 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 --...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
New York, New York (222 East 46th Street, New York, NY 10017)
Business Expert Press
2018
|
| Ausgabe: | Second edition |
| Schriftenreihe: | Financial accounting, auditing, and taxation collection
|
| Schlagworte: | |
| Online-Zugang: | FHN01 FWS01 FWS02 UBY01 URL des Erstveröffentlichers Inhaltsverzeichnis |
| Zusammenfassung: | 1. 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 -- About the author -- Index Tax 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 |
| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | Online-Ressource (91 pages) |
| ISBN: | 9781948580687 9781948580670 |
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| id | DE-604.BV045876483 |
| illustrated | Not Illustrated |
| indexdate | 2024-08-01T14:30:19Z |
| institution | BVB |
| isbn | 9781948580687 9781948580670 |
| language | English |
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| publishDate | 2018 |
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| publisher | Business Expert Press |
| record_format | marc |
| series2 | Financial accounting, auditing, and taxation collection |
| spellingShingle | Seago, W. Eugene The tax aspects of acquiring a business Business enterprises / Purchasing / Taxation / United States |
| title | The tax aspects of acquiring a business |
| title_auth | The tax aspects of acquiring a business |
| title_exact_search | The tax aspects of acquiring a business |
| title_full | The tax aspects of acquiring a business W. Eugene Seago |
| title_fullStr | The tax aspects of acquiring a business W. Eugene Seago |
| title_full_unstemmed | The tax aspects of acquiring a business W. Eugene Seago |
| title_short | The tax aspects of acquiring a business |
| title_sort | the tax aspects of acquiring a business |
| topic | Business enterprises / Purchasing / Taxation / United States |
| topic_facet | Business enterprises / Purchasing / Taxation / United States |
| url | http://portal.igpublish.com/iglibrary/search/BEPB0000779.html http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=031259701&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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