Rules
Seller financing in a business sale: what the promissory note should include
Seller financing terms in a business sale: what the promissory note has to state, who files the UCC-1 and what a lapsed lien costs the seller.
Topic
installment sale
Guides
How the IRS taxes asset sales differently from stock sales
Asset sales and stock sales land the same price in two different tax bills, and the split shows up on IRS Form 8594's asset allocation schedule.