Clients who subdivide land or develop land as condominium units, and then sell the subdivided and developed land, normally have their entire gain taxed at high ordinary income tax rates, since the client is classified as a "dealer" selling
"inventory" in the form of subdivided lots or condominiums.
Sometimes inexperienced practitioners will recommend drafting a stock-transfer agreement in a way that subjects either the buying or the selling
party to unnecessary taxes.
a stock should be considered for one of two reasons--either to achieve desired asset allocation or because of deterioration of a company's fundamentals.
Part I of this two-part article describes the primary forms and common objectives of buy-sell agreements; it also describes how they operate, including how they are activated, priced and funded and their effect on the selling
Travel Guard International has been selling
travel insurance since 1985.
We said we would sell and we are selling
," claimed David Rosenberg, a partner with Marcus Borg Rosenberg & Diamond, who represents the sponsor.
Each book includes a CD-ROM disk that contains free tools, templates, and letters for salespeople, as well as a free trial copy of Solution Selling
Software, which reinforces the ideas set forth in the workbook.
Among its many provisions, the Jobs and Growth Tax Relief Reconciliation Act of 2003 reduces the tax costs of selling
Limit your losses by selling
your stock when it reaches its target
Some film props sold recently on Internet auction sites run by New Line and Universal studios, along with their selling
Many taxpayers will benefit greatly from these changes; the tax consequences on the sale of a principal residence will be eliminated for nearly 99% of all Americans selling
3 percent to 130,659 stores, the number of convenience stores selling
motor fuels grew 4.
Another danger signal is a buildup of inventory, which means the company isn't selling
all the goods it's producing.
1034-1(b)(4) defines "amount realized" as the selling
price (including money received, the fair market value (FMV) of any property received and the amount of liability assumed by the buyer) less selling
Companies like Compaq were selling
through stores like Computerland which is now out of business.