The tax aspects of acquiring a business /
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| Main Author: | |
|---|---|
| Format: | Online Book |
| Language: | English |
| Published: |
Business Expert Press,
2018
|
| Edition: | Second edition. |
| Series: | Financial accounting, auditing, and taxation collection. |
| Subjects: | |
| Online Access: | http://ezproxy.villanova.edu/login?URL=http://portal.igpublish.com/iglibrary/search/BEPB0000779.html |
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| _version_ | 1792604585451323392 |
|---|---|
| author | Seago, W. Eugene |
| author_facet | Seago, W. Eugene |
| author_role | aut |
| author_sort | Seago, W. Eugene |
| author_variant | w e s we wes |
| building | Falvey Library |
| callnumber-first | H - Social Science |
| callnumber-label | HD1393 |
| callnumber-raw | HD1393.4.U6 S427 2018 |
| callnumber-search | HD1393.4.U6 S427 2018 |
| callnumber-sort | HD 41393.4 U6 S427 42018 |
| callnumber-subject | HD - Industries, Land Use, Labor |
| collection | Online |
| collection_raw_str_mv | World Wide Web |
| contents | 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. |
| ctrlnum | (OCoLC)1050843614 (CaBNVSL)swl000408640 (BEP)9781948580687 |
| edition | Second edition. |
| first_indexed | 2019-02-19T10:05:09Z |
| format | Online Book |
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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."}],"ind1":"0","ind2":" "}},{"506":{"subfields":[{"a":"Access restricted to authorized users and institutions."}],"ind1":" ","ind2":" "}},{"520":{"subfields":[{"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 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."}],"ind1":"3","ind2":" "}},{"530":{"subfields":[{"a":"Also available in print."}],"ind1":" ","ind2":" "}},{"538":{"subfields":[{"a":"Mode of access: World Wide Web."}],"ind1":" ","ind2":" "}},{"538":{"subfields":[{"a":"System requirements: Adobe Acrobat reader."}],"ind1":" ","ind2":" "}},{"588":{"subfields":[{"a":"Title from PDF title page (viewed on August 28, 2018)."}],"ind1":" ","ind2":" "}},{"590":{"subfields":[{"a":"BEP EBA"}],"ind1":" ","ind2":" "}},{"598":{"subfields":[{"a":"18-FEB-19"}],"ind1":" ","ind2":" "}},{"650":{"subfields":[{"a":"Business enterprises"},{"x":"Purchasing"},{"x":"Taxation"},{"z":"United States."}],"ind1":" ","ind2":"0"}},{"653":{"subfields":[{"a":"applicable federal rate (AFR)"}],"ind1":" ","ind2":" "}},{"653":{"subfields":[{"a":"contingent liabilities"}],"ind1":" ","ind2":" "}},{"653":{"subfields":[{"a":"contract price"}],"ind1":" ","ind2":" "}},{"653":{"subfields":[{"a":"cost recovery period"}],"ind1":" ","ind2":" "}},{"653":{"subfields":[{"a":"covenant to not compute"}],"ind1":" ","ind2":" "}},{"653":{"subfields":[{"a":"depreciation recapture"}],"ind1":" ","ind2":" "}},{"653":{"subfields":[{"a":"goodwill"}],"ind1":" ","ind2":" "}},{"653":{"subfields":[{"a":"gross profit ratio"}],"ind1":" ","ind2":" "}},{"653":{"subfields":[{"a":"installment sale"}],"ind1":" ","ind2":" "}},{"653":{"subfields":[{"a":"limited liability company (LLC)"}],"ind1":" ","ind2":" "}},{"653":{"subfields":[{"a":"qualified indebtedness"}],"ind1":" ","ind2":" "}},{"653":{"subfields":[{"a":"section 197 intangible assets"}],"ind1":" ","ind2":" "}},{"653":{"subfields":[{"a":"tax basis"}],"ind1":" ","ind2":" "}},{"653":{"subfields":[{"a":"tax lives"}],"ind1":" ","ind2":" "}},{"776":{"subfields":[{"i":"Print version:"},{"z":"9781948580670"}],"ind1":"0","ind2":"8"}},{"830":{"subfields":[{"a":"Financial accounting, auditing, and taxation collection."},{"x":"2333-6773"}],"ind1":" ","ind2":"0"}},{"856":{"subfields":[{"z":"Online version"},{"u":"http://ezproxy.villanova.edu/login?URL=http://portal.igpublish.com/iglibrary/search/BEPB0000779.html"},{"t":"0"}],"ind1":"4","ind2":"0"}},{"999":{"subfields":[{"i":"0d9af7a2-78bf-5843-8f1a-e36619635a3c"},{"s":"a4886b85-bc8e-5fa9-9716-538b08734f0a"},{"t":"0"}],"ind1":"f","ind2":"f"}},{"952":{"subfields":[{"p":"Default"},{"a":"Villanova University"},{"b":"Villanova PA"},{"c":"Falvey Memorial Library"},{"d":"World Wide Web"},{"t":"0"},{"e":"HD1393.4.U6 S427 2018"},{"h":"Library of Congress classification"},{"i":"Electronic Books"},{"n":"0"}],"ind1":"f","ind2":"f"}}]}
|
| geographic_facet | United States. |
| hidden_from_falvey_str | No |
| id | 1936283 |
| illustrated | Not Illustrated |
| institution | Villanova University |
| isbn | 9781948580687 9781948580670 |
| issn | 2333-6773 |
| language | English |
| last_indexed | 2019-02-19T10:05:09Z |
| oclc_num | 1050843614 |
| physical | 1 online resource (91 pages) |
| publishDate | 2018 |
| publisher | Business Expert Press, |
| record_format | marc |
| series | Financial accounting, auditing, and taxation collection. |
| series2 | Financial accounting, auditing, and taxation collection, |
| spelling | Seago, W. Eugene, author. The tax aspects of acquiring a business / W. Eugene Seago. Second edition. New York, New York (222 East 46th Street, New York, NY 10017) : Business Expert Press, 2018. 1 online resource (91 pages) text txt rdacontent text rdacontent computer c rdamedia online resourcebcr rdacarrier online resource rdacarrier Financial accounting, auditing, and taxation collection, 2333-6773 Includes bibliographical references and index. 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. Access restricted to authorized users and institutions. 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. Also available in print. Mode of access: World Wide Web. System requirements: Adobe Acrobat reader. Title from PDF title page (viewed on August 28, 2018). BEP EBA 18-FEB-19 Business enterprises Purchasing Taxation United States. applicable federal rate (AFR) contingent liabilities contract price cost recovery period covenant to not compute depreciation recapture goodwill gross profit ratio installment sale limited liability company (LLC) qualified indebtedness section 197 intangible assets tax basis tax lives Print version: 9781948580670 Financial accounting, auditing, and taxation collection. 2333-6773 Online version http://ezproxy.villanova.edu/login?URL=http://portal.igpublish.com/iglibrary/search/BEPB0000779.html 0 HD1393.4.U6 S427 2018 |
| spellingShingle | Seago, W. Eugene The tax aspects of acquiring a business / Financial accounting, auditing, and taxation collection. 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. Business enterprises Purchasing Taxation United States. applicable federal rate (AFR) contingent liabilities contract price cost recovery period covenant to not compute depreciation recapture goodwill gross profit ratio installment sale limited liability company (LLC) qualified indebtedness section 197 intangible assets tax basis tax lives |
| suppressed_str | 0 |
| title | The tax aspects of acquiring a business / |
| title_auth | 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 | tax aspects of acquiring a business |
| topic | Business enterprises Purchasing Taxation United States. applicable federal rate (AFR) contingent liabilities contract price cost recovery period covenant to not compute depreciation recapture goodwill gross profit ratio installment sale limited liability company (LLC) qualified indebtedness section 197 intangible assets tax basis tax lives |
| topic_facet | Business enterprises Purchasing Taxation |
| url | http://ezproxy.villanova.edu/login?URL=http://portal.igpublish.com/iglibrary/search/BEPB0000779.html |
| uuid_str_mv | 0d9af7a2-78bf-5843-8f1a-e36619635a3c a4886b85-bc8e-5fa9-9716-538b08734f0a |
| work_keys_str_mv | AT seagoweugene thetaxaspectsofacquiringabusiness AT seagoweugene taxaspectsofacquiringabusiness |