In the sale of a business, it is the goal of every business owner and his tax adviser to minimize the amount of gain realized and, to the extent gain is realized, to maximize the amount that is ...

A couple of years ago, this blog carried an article that briefly considered whether the gain realized by a taxpayer on the sale of a contract should be treated as ordinary income or capital gain for ...

An official contract is involved in the overwhelming majority of car sales and functions as an agreement between you and a dealer in which you promise to pay the cost of the vehicle in installments ...

When purchasing real estate, the buyer and seller enter into a contract. When the buyer is paying cash for the property or obtaining a loan from a third party, the primary contract between the seller ...

Small business owners can get into trouble buying or selling a business as much for what's not in the contract as for what is. Leaving important items out of a contract, including hard and intangible ...

The two key differences between pre-contractual negotiations in a private treaty sale and an auction sale relate to price and cooling-off periods. While a private treaty sale involves negotiating ...