In the sale of a business, it is the goal of every business owner and his tax adviser to minimize the amount of gain realized and, to the extent gain is realized, to maximize the amount that is ...

A standard sales contract obligates one party to purchase goods or services for a predetermined price established in the contract. Some sales contracts are ongoing and can include a buyout clause.

A couple of years ago, this blog carried an article that briefly considered whether the gain realized by a taxpayer on the sale of a contract should be treated as ordinary income or capital gain for ...

A sales contract is an agreement between a buyer and seller covering the sale and delivery of goods, securities, and other personal property. In the United States, domestic sales contracts are ...

Purchase and sales agreements are contracts used primarily for complex sales transactions like those involving real estate and business assets. These agreements differ from bills of sale in that ...