Clients who subdivide land or develop land as condominium units, and then sell the subdivided and developed land, normally have their entire gain taxed at high ordinary income tax rates, since the client is classified as a "dealer" selling
"inventory" in the form of subdivided lots or condominiums.
Sometimes inexperienced practitioners will recommend drafting a stock-transfer agreement in a way that subjects either the buying or the selling
party to unnecessary taxes.
a stock should be considered for one of two reasons--either to achieve desired asset allocation or because of deterioration of a company's fundamentals.
Part I of this two-part article describes the primary forms and common objectives of buy-sell agreements; it also describes how they operate, including how they are activated, priced and funded and their effect on the selling
Travel Guard International has been selling
travel insurance since 1985.
Says Samson, "Even if the sponsor started selling
tomorrow, buyers don't buy where the mortgage is coming due or there is a question of the mortgage being refinanced or there are volatile interest rates.
The Solution Selling
(R) Fieldbook builds on the proven processes, principles, and management systems outlined in a previous book, The New Solution Selling
CPAs can maximize the tax benefits for their clients through careful tax structuring of the selling
entity; transferring the selling
entity's assets; and properly allocating the purchase price among sold assets, intangibles and employment agreements.
Limit your losses by selling
your stock when it reaches its target
Some film props sold recently on Internet auction sites run by New Line and Universal studios, along with their selling
Many taxpayers will benefit greatly from these changes; the tax consequences on the sale of a principal residence will be eliminated for nearly 99% of all Americans selling
3 percent to 130,659 stores, the number of convenience stores selling
motor fuels grew 4.
Another danger signal is a buildup of inventory, which means the company isn't selling
all the goods it's producing.
1034-1(b)(4) defines "amount realized" as the selling
price (including money received, the fair market value (FMV) of any property received and the amount of liability assumed by the buyer) less selling
Companies like Compaq were selling
through stores like Computerland which is now out of business.