The tax aspects of acquiring a business / / W. Eugene Seago.
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 rationally determined price will be based on the expected pr...
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Superior document: | Taxation and business strategy collection, |
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VerfasserIn: | |
Place / Publishing House: | New York, New York (222 East 46th Street, New York, NY 10017) : : Business Expert Press,, 2016. |
Year of Publication: | 2016 |
Edition: | First edition. |
Language: | English |
Series: | Taxation and business strategy collection.
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Online Access: | |
Physical Description: | 1 online resource (91 pages) |
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007 | cr cnu|||||||| | ||
008 | 151125s2016 nyu foab 001 0 eng d | ||
020 | |a 9781631571251 |q e-book | ||
020 | |z 9781631571244 |q paperback | ||
035 | |a (MiAaPQ)5004009422 | ||
035 | |a (Au-PeEL)EBL4009422 | ||
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050 | 4 | |a HD1393.4.U6 |b S427 2016 | |
082 | 0 | |a 658.16 |2 23 | |
100 | 1 | |a Seago, W. Eugene., |e author. | |
245 | 1 | 4 | |a The tax aspects of acquiring a business / |c W. Eugene Seago. |
250 | |a First edition. | ||
264 | 1 | |a New York, New York (222 East 46th Street, New York, NY 10017) : |b Business Expert Press, |c 2016. | |
300 | |a 1 online resource (91 pages) | ||
336 | |a text |2 rdacontent | ||
337 | |a computer |2 rdamedia | ||
338 | |a online resource |2 rdacarrier | ||
490 | 1 | |a Taxation and business strategy collection, |x 2333-6773 | |
504 | |a Includes bibliographical references and index. | ||
505 | 0 | |a 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 -- Index. | |
506 | 1 | |a Access restricted to authorized users and institutions. | |
520 | 3 | |a 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 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. | |
588 | |a Title from PDF title page (viewed on November 25, 2015). | ||
590 | |a Electronic reproduction. Ann Arbor, MI : ProQuest, 2016. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries. | ||
650 | 0 | |a Business enterprises |x Purchasing |x Taxation |z United States. | |
653 | |a applicable federal rate (AFR) | ||
653 | |a contingent liabilities | ||
653 | |a contract price | ||
653 | |a cost recovery period | ||
653 | |a covenant to not compute | ||
653 | |a depreciation recapture | ||
653 | |a goodwill | ||
653 | |a gross profit ratio | ||
653 | |a installment sale | ||
653 | |a limited liability company (LLC) | ||
653 | |a section 197 intangible assets | ||
653 | |a tax basis | ||
653 | |a tax lives | ||
653 | |a qualified indebtedness | ||
655 | 4 | |a Electronic books. | |
776 | 0 | 8 | |i Print version: |z 9781631571244 |
797 | 2 | |a ProQuest (Firm) | |
830 | 0 | |a Taxation and business strategy collection. |x 2333-6773 | |
856 | 4 | 0 | |u https://ebookcentral.proquest.com/lib/oeawat/detail.action?docID=4009422 |z Click to View |