When buying or selling a business, Section 1060 of the Internal Revenue Code requires buyers and sellers to allocate the purchase price to be allocated among the assets bought or sold based on the ...

Ayvens progressed further in the integration of LeasePlan, which is proceeding according to plan. The allocation of LeasePlan’s purchase price to acquired assets and assumed liabilities as at the date ...

Buying a business is a complex transaction. Depending on the business, you might be buying equipment, buildings, patents and trademarks, plus the business name and the reputation that comes with it.

Even one day of unanticipated tax liabilities can have meaningful consequences. Our Federal Tax Group turns your attention to the little-regarded – but still important – straddle-period provisions in ...