Adviser's Guide to the Tax Consequences of the Purchase and Sale of a Business - 2nd Edition

Knowing the tax consequences of buying or selling a business before the sale is crucial. This book shows you how to correctly advise clients who want to buy or sell the assets or stock of a corporate business, the assets or interest of a partnership, or the assets or business of a sole proprietorship. You'll also find information on installment buying and selling and NOLs.

This guide also provides details on tax changes in this area including amortization of goodwill and other intangibles, the election for small business stock and the capitalization of acquisition costs, and much, much more.

About the Author

William H. Olson, Ph.D., CPA, received his Ph.D. in Accounting, with a specialization in Taxation, from the University of  North Texas.  He is the author of numerous publications on tax, accounting and financial matters, and has taught as an adjunct professor at several universities.  Dr. Olson’s professional experiences include senior positions in both public accounting and industry.  He is currently a Tax Principal with UHY Advisors TX, LLC, a subsidiary entity of UHY Advisors, Inc., located in Houston, Texas.

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