CPE & Events Catalog
Don Farmer's Stock vs. Asset Sales: Tax Impact for Buyers & Sellers VIRTUAL
This course compares the tax consequences of stock and asset transactions from both buyer and seller perspectives. Participants will analyze basis step-ups, depreciation implications, allocation rules, and elections under §§338 and 336(e). Case studies illustrate negotiation considerations and after-tax outcomes.
Learning Objectives
1. Compare tax consequences of stock versus asset sales
2. Analyzing purchase price allocation and basis step-up effects
3. Evaluate §§338 and 336(e) elections
4. Identify buyer and seller planning objectives
5. Assess post-transaction compliance requirements
Highlights
This course compares the tax consequences of stock and asset transactions from both buyer and seller perspectives. Participants will analyze basis step-ups, depreciation implications, allocation rules, and elections under §§338 and 336(e). Case studies illustrate negotiation considerations and after-tax outcomes.
Field of Study: Taxation
Who Should Attend
CPAs and tax professionals involved in the world of tax.
Required Knowledge
None
