If the seller does business as a C corporation, the deal will oecasionaily be structured as a stock sale, although tax law allows an asset sale to work almost as well. l''or instance, a hybrid ofthe two is employed in the form of a 338(h)(10)election, which allows a buyer to treat a stock acquisition as an asset purchase. Another strategy is to separate out the personal goodwill of the owner/employee from the overall corporate goodwill. Several seminal tax cases allow the seller to allocate a part of the purchase priee to personal goodwill
instead of to the business, which can result in double taxation.
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instead of to the business, which can result in double taxation.
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