Ask the owner of a closely held business to describe their most recently recurring nightmare and you are likely to get an earful regarding the prospect of an increased federal income tax on their ...

The Internal Revenue Code (IRC) Section 453 provides a mechanism for deferring capital gains taxes through installment sales. However, not all strategies that claim to rely on this section are treated ...

Imagine Client has just received an attractive, all cash offer[i] for the sale of their business; there is no financing contingency.[ii] The buyer has proposed a cash-free and debt-free deal.[iii] The ...