Tax Aspects Buying and Selling Business

LAW TX 920

A comprehensive course on how business owners can buy and sell businesses with a minimum tax cost and maximum after-tax return. The strategies for selling a business are often implemented from the moment the business entity is originally formed. The course will examine the crucial strategies, from choice of entity, to conducting ongoing operations, to the correct way to change or restructure existing C corporations, S corporations and other entities. The course will also examine the best way to structure a sale of a particular business, based on both the form of legal entity and on the specific facts in a case. For example, the course will compare a sale of stock to a sale of assets; will compare a sale for cash to a tax free transaction or part-cash, part-stock transaction; and compare the differences between a sale with immediate payment versus a possible installment sale. Prerequisites: Federal Income Taxation I and Federal Income Taxation II.

SPRG 2025 Schedule

Section Instructor Location Schedule Notes
A1 Darby LAW 211 R 4:20 pm-6:20 pm

SPRG 2025 Schedule

Section Instructor Location Schedule Notes
OL Darby ARR 12:00 am-12:00 am

Note that this information may change at any time. Please visit the MyBU Student Portal for the most up-to-date course information.