Capital Gains Tax on Selling a Business: What Gets Taxed?
Learn why federal tax on a business sale depends on what was sold, allocation, basis, recapture, section 1231, and payment timing.
Latest Business-Sale Reporting: Page 2
New and materially updated reporting on valuation, preparation, buyers, deal terms, and industry-specific questions. Browse by the decision you are working through, then continue to the related guide when the facts change the answer.
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Confidentiality Agreement for Selling a Business: Customer Data
Decide what customer data to share after a business sale NDA, when to reveal identities, who should see details, and how to close access.
EBITDA Add Backs: A Schedule That Shows What Changes After Sale
Build an EBITDA add-back schedule that separates recorded expense evidence from recoveries, credits, replacement costs, continuing costs, and unresolved treatment.
Enterprise Value vs. Equity Value: From Offer to Seller Proceeds
Learn how enterprise value becomes agreement-defined equity value, closing consideration, escrow, and post-closing adjustment in a business sale.
Family Business Succession Planning: Who Owns and Who Leads?
Separate family-business ownership from leadership, test successor readiness, clarify founder authority, and name interruption coverage.
Form 8594: From Sale Agreement to Tax Return
Learn when Form 8594 may apply and trace contingent consideration, purchase-price allocation, original filings, and later changes back to the sale agreement.
Letter of Intent for Selling a Business: What to Read First
Read a business-sale letter of intent by tracing payment events, binding provisions, exclusivity, buyer conditions, and later agreements.
Revenue Ruling 59-60: 8 Factors and the Records Behind Them
Learn how Revenue Ruling 59-60 connects eight valuation factors to dates, company records, owner dependence, judgment, and federal tax scope.