August 2018
Beginner
104 pages
2h 26m
English
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
under installment method, 56–58
sale, versus stock sale, 47–51
tangible, 1
contingent amounts, 7
recap, 7
tangible versus intangible assets, 8
tax benefits as proportion of cost, 5
Basis, of assets, 48
versus value, 26
Business investigation expense, 83
business new to taxpayer, 84–86
expansion of an existing business, 86
Read now
Unlock full access