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Purchase Agreement Tax Liability Capital Gains

Gray Reed

That’s All Capital Gain Right? Income Taxes and Intellectual Property Monetization

Gray Reed on

Intellectual property (“IP”) is typically monetized either by sale or (royalty generating) license agreements. The Code often allows sales to be taxed at preferential capital gains rates while simple royalties are ordinary...more

Venable LLP

Earnouts and Their Tax Treatment

Venable LLP on

As buyers and sellers engage in negotiations for the sale of a business, often there may be disagreements as to the value and expected growth of that business. One party might currently value the business higher than the...more

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