Considers the sale of the stock of both C corporations and S corporations to accomplish the sale of a business. Discuss the use of compensation for...
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CPE Categories: Taxation (4 CPE)
Considers the sale of the stock of both C corporations and S corporations to accomplish the sale of a business. Discuss the use of compensation for services, covenants not to compete, personal goodwill and contingent consideration, and installment sales. Expertise in the sale of a corporate business by selling corporate stock can result in effective tax planning, reducing the tax cost to both the buyer and the seller. Also, consider the possible application of IRC 1202, 1042 and 1045. The possible value of a Section 338, 338(h)(10) or when 336(e) elections are considered.
CPAs and attorneys.
An understanding of the taxation of individuals, C corporations, S corporations and partnerships.
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