Taxation of business sale

This part of the Wiki Encyclopedia of Law explains the taxation of the parties in a business sale. It also discusses the tax consequences of bootstrap sales, addresses the tax issues arising out of the manner in which the sales price for a business is paid (the price is often
paid in installments over time, and the chapter contains a discussion of installment reporting of gain for tax purposes), the taxation of earnings on any funds escrowed in connection with a business sale, and the tax treatment of business
acquisition costs.

Author: international