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 ...

When a business is sold, the most important overall aspect of negotiations between a cautious buyer and determined seller may be due to the agreed-upon purchase price for the business. However, when ...

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 ...