The Tax Aspects of Acquiring a Business, Second Edition, 2nd Edition

Index

A reorganization, 73–76

AFR. See Applicable federal interest rate

Aggregate grossed-up basis (AGUB), 66–67

AGUB. See Aggregate grossed-up basis

Applicable federal interest rate (AFR), 13

Assets

character of, 48

eligible for installment sale, 11

hypothetical sale of, 52–53

under installment method, 56–58

intangible, 1–2

sale, versus stock sale, 47–51

seven classes of, 2–3

tangible, 1

valuations, 1–6

Class IIIA, 6–7

contingent amounts, 7

cost classifications, 7–9

recap, 7

tangible versus intangible assets, 8

tax benefits as proportion of cost, 5

 

B reorganization, 76–78

Basis, of assets, 48

versus value, 26

Bonus depreciation, 4, 6

Business investigation expense, 83

business new to taxpayer, 84–86

expansion of an existing business, 86