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[null,"1.","Record Nr.",null,"UNINA9910797790203321"]
[null,null,"Autore",null,"Seago W. Eugene"]
[null,null,"Titolo",null,"The tax aspects of acquiring a business / / W. Eugene Seago"]
[null,null,"Pubbl/distr/stampa",null,"New York, New York (222 East 46th Street, New York, NY 10017) : , : Business Expert Press, , 2016"]
[null,null,"ISBN",null,"1-63157-125-7"]
[null,null,"Edizione",null,"[First edition.]"]
[null,null,"Descrizione fisica",null,"1 online resource (91 pages)"]
[null,null,"Collana",null,"Taxation and business strategy collection, , 2333-6773"]
[null,null,"Disciplina",null,"658.16"]
[null,null,"Soggetti",null,"Business enterprises - Purchasing - Taxation - United States"]
[{"$nulls":4},"United States"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Nota di bibliografia","Includes bibliographical references and index."]
[null,null,"Nota di contenuto",null,"1. The purchase and sale of an unincorporated business -- 2. The purchase and sale of an incorporated business -- 3. The purchase and sale of an S corporation -- 4. The purchase of a corporation's subsidiary -- 5. Tax-deferred acquisitions of C corporations -- 6. Business investigation costs -- Index."]
[null,null,null,"Sommario/riassunto","Tax considerations are seldom the determining factor in deciding whether to purchase a business. However, taxes often affect the price and form (e.g., purchase of stock or purchase of assets) the acquisition takes. This is true because the rationally determined price will be based on the expected present value of after-tax future cash flows. The tax component of the equation will depend on the form the acquisition takes. From the seller's perspective, tax considerations are extremely important. The tax implications of the purchase and sale of a business depend largely upon who is the buyer and who is the seller and what is being bought and sold. The business being purchased may be an unincorporated proprietorship, a single owner limited liability company (LLC), a partnership (or an LLC with more than one member), a C corporation, or an S corporation. The form of the sale (asset or stock) affects the character of the seller's gain (ordinary or capital) and the buyer's basis of the assets. Basis becomes the buyer's future tax deductions. Just as the price the buyer is willing to pay is based on projected present value of the after-tax proceeds, the price that is acceptable to the seller will depend upon his or her expected after-tax proceeds. Both parties must be aware of the other party's tax consequences to achieve a rational agreement."]
[null,"2.","Record Nr.",null,"UNINA9910954236403321"]
[null,null,"Autore",null,"Fitch John G"]
[null,null,"Titolo",null,"Annaeana tragica : notes on the text of Seneca's tragedies / / by John G. Fitch"]
[null,null,"Pubbl/distr/stampa",null,"Leiden, Netherlands ; ; Boston, : Brill, c2004"]
[null,null,"ISBN",null,"1-280-91547-1"]
[{"$nulls":4},"9786610915477"]
[{"$nulls":4},"90-474-0600-1"]
[{"$nulls":4},"1-4294-0850-2"]
[null,null,"Edizione",null,"[1st ed.]"]
[null,null,"Descrizione fisica",null,"1 online resource (311 p.)"]
[null,null,"Collana",null,"Mnemosyne, bibliotheca classica Batava. Supplementum, , 0169-8958 ; ; 256"]
[null,null,"Disciplina",null,"872/.01"]
[null,null,"Soggetti",null,"Mythology, Classical, in literature"]
[{"$nulls":4},"Tragedy"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Bibliographic Level Mode of Issuance: Monograph"]
[null,null,null,"Nota di bibliografia","Includes bibliographical references (p. [279]-283) and indexes."]
[null,null,"Nota di contenuto",null,"Preliminary Material / John G. Fitch -- INTRODUCTION / John G. Fitch -- HERCULES / John G. Fitch -- TROADES / John G. Fitch -- PHOENISSAE / John G. Fitch -- MEDEA / John G. Fitch -- PHAEDRA / John G. Fitch -- OEDIPUS / John G. Fitch -- AGAMEMNON / John G. Fitch -- THYESTES / John G. Fitch -- [SENECA], HERCULES OETAEUS / John G. Fitch -- [SENECA], OCTAVIA / John G. Fitch -- THE COLOMETRY OF THE ANAPAESTS / John G. Fitch -- BIBLIOGRAPHY OF WORKS CITED / John G. Fitch -- INDEX OF LATIN WORDS / John G. Fitch -- GENERAL INDEX / John G. Fitch -- SUPPLEMENTS TO MNEMOSYNE / H. Pinkster , H.S. Versnel , D.M. Schenkeveld , P.H. Schrijvers and S.R. Slings."]
[null,null,null,"Sommario/riassunto","This volume is a companion to the author's new Loeb edition of Seneca's tragedies (vol. 1, 2002; volume 2, 2004). It offers reasons for his editorial choices, and explains his interpretations of the text as reflected in his translation. Hercules Oetanus and Octavia , now generally regarded as imitations of Senecan drama, are both included. The volume is intended to be read alongside Otto Zwierlein's Kritische Kommentar , published in 1986. In the intervening years there has been much new work pertaining to Seneca's text, including full-scale editions with commentary on individual plays, such as Keulen's Troades , Töchterle's Oedipus and Ferri's Octavia . Annaeana Tragica seeks to supplement and advance Zwierlein's work in the light of this new "]
[{"$nulls":4},"material. An appendix reviews the scholarly controversy concerning the anapaestic odes of these plays, and offers fresh evidence relevant to the issue."]