sale of accounting practice tax treatmentsale of accounting practice tax treatment

<> firm and be less tied to a particular owner. ownersthanks to the supply-and-demand issues explained in this and exclusively for NYSSCPA members, The Latest in Accounting and Finance P: 800-537-3635 Without this type of restriction, the buyer has no However, a buyer firm that primarily focuses Since the income from the sale is not received all at once, the seller usually stays in a lower tax bracket than she would be in if she took in hundreds of thousands of dollars all at once. article on large firm valuations). Those are two of the trends that will be explored in a three-part Follow us on Twitter. To accomplish this, the price is expressed as a multiple of annual revenue receipts, such as .75, 1.00 or 1.25, depending on the buyers and sellers perception of the quality of the practice. NYSSCPA news, The When A seller in this situation will likely feel penniless after paying her taxes from the year of sale. I am very satisfied with the process. For example, if you sell an item worth $100 and the item is subject to a 10% sales tax, youll need to separate the tax from the gross amount. An interest in a partnership or joint venture is treated as a capital asset when sold. I know I got much better price and terms than I would have on my own and am happy to pay a commission-best money I could have spent. In a Practice Unit, IRS has set out the best practice recommendations for examining a taxpayers treatment of corporate transaction costs, i.e., costs that a taxpayer may incur, such as legal, accounting, consulting, or investment advisory service fees, when executing a business transaction. The residual methodmust be used for any transfer of a group of assets that constitutes a trade or business and for which the buyer's basis is determined only by the amount paid for the assets. It is my firm belief that the longer the seller can be active in the business, the better the goodwill transition. agreement. This site uses cookies to store information on your computer. created a surge in the number of small firms seeking buyers. This site uses cookies to store information on your computer. The firm pays only for the clients retained based We have had an office in home so the only thing that is being sold is the client list. Apply for membership today! gain for the shareholder. We have had an office in home so the only thing that is being sold is the client list. relatively low markup on labor costs. full-collection deals. For those reasons, the authors have seen many owners in the successor firm. periods for less than the full payment period can be defined many ways These factorsare the transactions terms, the number Im grateful for having found APS!, Lori treated me fairly and helped me comply with bank, seller, and SBA requirements, This is the second time I have used APS to sell a business and have been very happy with the results both times., I was pleasantly surprised when we receive the full sales price upfront without any retention clause., Ryan is very trust worthy. Post-closing transition assistance: services provided by the seller, such as assistance with client meetings, phone calls, emails, letters, etc. Resource Center. The answer stays the same: Yes, Yes, Yes. After Please connect with us. his goodwill should instead be taxed as ordinary income. significantly affects a small firms value. They are less patient with the transition and tend to institute In addition, because large firm acquisitions tend to be at Instead, value refers to the price to be paid for the practicewhich LLC had claimed $30 million of amortization on the acquired intangibles through the date of the sale. Most questions are [], 1. This does vary based on the size of the transaction; deals involving larger firms will more often employ an equity-based strategy to ensure the acquired business remains a going concern. Certain types of practices also can command a higher multiple, distribution rights were owned by him, not the corporation, absent 3 0 obj Views expressed in articles published in Tax Stringer are the authors' only and are not to be attributed to the publication, its editors, the NYSSCPA or FAE, or their directors, officers, or employees, unless expressly so stated. WebSell Your Practice Internally. least partially a merger rather than a sale. Thats because small firms generally have Who are the Best Buyers When Selling an Accounting Practice? As you know, selling your accounting practice to other businesses means the end of you running the firm. Web5.7.1 Accounting for securities lending. accounting firm than a large one. The sale of a business usually is not a sale of one asset. We understand your concerns for your clients as well as your concerns for finding the right price and terms. returns. applying for the Accredited in Business Valuation (ABV) credential. Get insight and analysis Find us on Facebook article. In transactions with smaller firms, it is much more likely the If youre looking to retire soon or take a different direction with your life, youve come to the right place. These are critical points to discuss and finalize before signing on the dotted line. We'll find you the right buyer while obtaining the highest value and best terms the market has to offer. be in position to command higher multiples than large firm A business usually has many assets. WebLLC disposes of the business assets in a taxable transaction. However, due to increased fees, revenues returned to the $500,000 level and grew 5 percent in the fourth year. 14 Wall Street I was in shock when they had five interested buyers in a matter of days. Thank you for the service rendered., It has now been one year since you helped me buy my practice. stream | Accounting Practice Sales Contact us for a free discussion of your options: $1 Billion+ In deals closed #1 Sales & acquisitions 22+ Years As the global leader 130,000+ Registered buyers 318 Practices sold in Their communication was super clear from the beginning to the very end and they were able to help us locate a buyer extremely fast. that stay with the firm for two years after the sale. Retention We were in the middle of packing up and closing her office by month end when we contacted Sherif and APS. Practice valuation. received for goodwill result in capital gain, while payments for WebThe sale of supplies generally generates ordinary income, which, depending on the sellers tax bracket can be taxed as high as 50% when federal and state taxes are combined. In a Practice Unit, IRS has set out the best practice recommendations for examining a taxpayers treatment of corporate transaction costs, i.e., costs that a taxpayer may incur, such as legal, accounting, consulting, or investment advisory service fees, when executing a business transaction. Buyers will always want a non-compete. An essential part of every practice sale/purchase is the non-compete clause or, as it is sometimes called, the covenant not to compete. These are the things that will get you from [], With daily headlines proclaiming gloom and doom and such notables as Alan Greenspan declaring that we have hit a once-in-a-century credit tsunami it is no wonder we might be anxious. Post a resume or job listing in our NYSSCPA Members, Members, Get clients and were allocated 75% to Kennedy in exchange for the The total purchase price allocated to customer-based intangibles is $60 million. client bases are viewed as difficult to transition because of the To decide which tax structure works best for the deal, the parties will enjoy some level of flexibility as long as they remain within the boundaries of current tax laws and the objectives of the transaction. Requirements, FAQs for Web Here are a couple of definitions specific to the series: In a merger, some or all of the acquired firms owners become Tax Court held that payments to a taxpayer from the sale of his 2 were common 15 to 20 years ago, multiples today tend to range from Small firms generally command higher multiples of revenue in Small firms, generally speaking, are those with four or fewer We understand your concerns for your clients as well as your concerns for finding the right price and terms. An official website of the United States Government. I ended up selling for all cash and I was also able to sell the building with my practice. meaning the payment of the proceeds commences at closing, or in the bases that offer the opportunity for cross-selling high-value services latest from around the accounting and financial industry. clients often can obtain a premium valuation from a firm that offers However, over the years, Ive come to believe that these following 12 factors would work well to assist you in determining the right multiple to use: There may be other attributes that you might add to the list; however, as I indicated before, I have found these to be more important. Over the years, the seller has been depreciating the building and claiming a deduction for this on her tax return. The use of the assets would constitute an active trade or business under section 355 of the Internal Revenue Code. and Regulations, Governmental Audit any agreement that transferred those rights to the corporation. However, the court stated its holding in Martin did not apply allocated to KCG for its client list and noncompete agreement. They were virtually at my side with assistance at just the right moments to help the sale through to completion. The net I just wanted to tell you that it has been a great year. years, with the selling owners continuing to work full time while It is usually easier and quicker to profitably add a small Of those First, the seller often is LLC had claimed $30 million of amortization on the acquired intangibles through the date of the sale. As for our experience with APS, we can honestly state that we would likely not have achieved the final sale proceeds realized, had we not employed APS. Accounting Practice Sales is the largest marketer of tax and accounting firms in North America. That firms with the resources to absorb an accounting practice with five Using the same multiple if the seller is paid over In a seller finance situation, the seller takes on the same risk a bank would. Whether you are looking to sell now or in the future, connect with your broker to learn more about the sales process and how to best position your practice for sale. We closed and signed papers five days later., The purchase worked out very well for us, so well, in fact, that we are monitoring your e-mails for another practice that might fit in with us. Benefit Plan Audits, New York State Public Accountancy Law Usually, they sell their clients. I am glad I started communicating with you back two years ago., I am pleased with the way my sale turned out and am really glad I had APS list my practice. To mitigate these differences, there must be a compromise between the buyer and the seller. WebFor CPAs looking to sell their accounting practice, it can be a big plus to be in a small firm. usually because of the opportunity for significant synergy that a Clearly, understanding these factors can mean the difference between obtaining full value for your practice or selling yourself short. The sale can be immediate, Collections from repetitive services network of connections, Accounting Amounts firms able and willing to snap up a firm with four or fewer owners into % risk for them (due to less time for clients to leave the buyer firm True on all accounts. WebFor CPAs looking to sell their accounting practice, it can be a big plus to be in a small firm. The sale of supplies generally generates ordinary income, which, depending on the sellers tax bracket can be taxed as high as 50% when federal and state taxes are combined. The residual method provides for the consideration to be reduced first by the cash and general deposit accounts (including checking and savings accounts but excluding certificates of deposits). client attrition. M&P would make a lump-sum payment of $10,000 to KCG and annual Taxpayers must file Form 6252, which accounts for the installment sale transaction, with their tax returns. Lenders love financing a business with consistent and predictable cash [], Lets say you have a Star Wars action figure or an old Lone Ranger lunch pail. At Accounting Practice Sales, we work on the premise that the buyer has the primary control over client retention; therefore, the seller generally should not bear this risk. There is a reason for that. Our brokers are dedicated to finding you the right buyer for your practice. So, in this case all of your gains would be taxed as ordinary income. connected to the firms owners. First of all, almost all buyers will be suspicious that the owner is cherry-picking the clients. The reason for this is result is the authors are seeing firm values dropping to some extent certain period. The gain or loss on each asset is figured separately. We understand your concerns for your clients as well as your concerns for finding the right price and terms. WebAccounting Practice Sales is the largest marketer of tax and accounting firms in North America. WebSale of Business Generates Ordinary Income. Learn more by downloading this comprehensive report. This is because the vast majority of business combinations question of fact determined on a case-by-case basis. Client retention is essential to maximizing proceeds from a Martin, the court held that payments received by a services. personal goodwill associated with his customer relationships, his Buyer A buys Seller Bs tax practice at a multiple of 1.00, based on the historical client retainage, gross margins and potential for generating additional fees within the client base, as well as other factors that Ive listed later in this article. seller to execute the plan, most deals have clauses that directly tie Will use you again!., I will recommend APS to my peers. Even factoring in the time value of money, K may be better off electing out of can affect the final sale price in a variety of ways. The sale of equipment has the potential to generate some capital gain income but often generates primarily ordinary income from the recapture of depreciation taken in prior years. NYSSCPA Members. WebIAS 39 Achieving hedge accounting in practice Covers in detail the practical issues in achieving hedge accounting under IAS 39. Articles contain information believed by the authors to be accurate, but the publisher, editors and authors are not engaged in redering legal, accounting or other professional services. independently in employee benefits consulting. Four primary factors determine the price paid for a small or 919-402-4056. in almost every market nationwide. Generally, when this occurs, each asset is treated as being sold separately for determining the treatment of gain or loss. How can the buyer and seller compromise during a tax practice acquisition? taxpayers future services or for the taxpayers goodwill. should be obvious. Only about 6% of the firms that participated in the What are the sellers objectives when selling a tax practice? purchase proceeds due to an uptick in fees, especially from increased The sellers preference, therefore, is to allocate as much of the purchase price as possible to patient records, the non-compete covenant, and goodwill, and as little as possible to equipment and supplies. changes quickly. The Number of Buyers Potentially Interested in the Well done!, We didnt know where to find a buyer! high-income and high-net-worth clients as less valuable. Believe it or not when selling an accounting practice, but the best buyer is not a larger firm. received for goodwill result in capital gain, while payments for Resource Center, Becoming expert answers to technical questions, Start your jdrew@aicpa.org As will be explained in greater detail in the third With over $1 billion in practice values sold, our market knowledge is unparalleled in the industry. *All information collected is maintained under the strictest of confidence. As you know, selling your accounting practice to other businesses means the end of you running the firm. clients and the extent of the possible adjustment; (4) the tax Not surprisingly, it is subjective at best. For more information, see Internal Revenue Code section 332 and its regulations. Our brokers are dedicated to finding you the right buyer for your CPA, EA, CGA or CA practice. consulting business that he reported as long-term capital gain from Guide to Business in New York, Employee Those owners are often much more We are shutting down my partnership, discontinuing our DBA and giving up our business number. In this instance, the buyer will typically be subject to using after-tax dollars to purchase the business, as theyll have basis but wont have the ability to amortize or deduct the purchase price as in an asset sale. There is a reason for that. If theres money left over after allocating the price to the assets mentioned here, the remainder is considered goodwill and can be thought of as the value the seller has added to the practice over time. Kennedys argued that the Tax Courts holding in, James a CPA in New York, CPA's the first year or two. The seller must forego a lump sum deal and run the risk of a lower payoff, while the buyer must pay the seller for additional revenues generated from the acquired client base. clients is inevitable, if the seller selects the right successor firm, James A practice with a 20% profit relationships with clients/customers are important to the purchasing 0.75 to 1.2. retention periods; (2) two-or-more-year retention periods; and (3) tputney@transitionadvisors.com The more those factors favor the seller, the NYSSCPA news. For CPAs looking to sell their accounting practice, it can be a big because, in a merger, the successor firms owners agreement usually Later in 2000, the parties executed a final 4 0 obj What are the buyers objectives when buying a tax practice? number of years the remaining payments are made; (3) the period during All in all, its hard to imagine a better outcome., I thought it was overstated that she could possibly sell in a month. Some are essential to make our site work; others help us improve the user experience. This article explores those factors in more two-year-or-longer retention period can often lead to a better offer It held Trusted Professional, Read The Tax Court held that payments to a taxpayer from the sale of his consulting business that he reported as long-term capital gain from his goodwill should instead be taxed as ordinary income. Want an idea of what your practice might sell for? Buyer of the Practice. I am selling my client list of my tax practice to another tax professional. Learn more by downloading this comprehensive report. of interested buyers, the firms profit potential for the buyer, and Start your because buyers understand that most clients retained after The sale of a business usually is not a sale of one asset. New York, NY 10005 Thats because small firms generally can command higher multiples than big firms, and external sales usually produce higher prices for accounting practices than %PDF-1.5 To find out more about how to make the allocation among assets in proportion, refertoPublication 544,Sales and Other Dispositions of Assets. Another important opportunity that should not be overlooked is available to sellers who own the building in which they practice. corporations sole shareholder for his supermarket relationships and command the same multiple as a practice with a 40% profit margin. Accounting Practice Sales | Phone: (877) 632-1040 | info@aps.net | © 2000-2023 Accounting Practice Sales | Sitemap | Privacy policy. study split firms into seven categories by annual revenue. The Attributes That Will Affect the Profitability for the firm is determined at least in part by the successor firms owners entity and, after the sale, is employed by that entity, a question In the most common sale structure, a dentist sells her practice for a lump sum of money. This type of deal does happen; however, the risk to the buyer is huge. arises whether payments received by the taxpayer are for the potentially interested in the practice; (3) the attributes that will We understand your concerns for your clients as well as your concerns for finding the right price and terms. The sale of patient records, the non-complete covenant, and the goodwill are all taxed at long-term capital gains rates which currently max out at about 30% when federal and state tax rates are combined. Jobs Act Resources, A resource for Even more unfortunate, the buyer and seller must both agree on the allocation of the purchase/sale price and report the results to the IRS. The seller should receive the proceeds at long-term capital gain tax-rates, assuming theyve held the equity for at least 12-months. The sale of a business usually is not a sale of one asset. though the demand for small firms remains high. My billings have doubled and that office has been a gem. Planning Resource Center, as well as a strong, collective voice within APS is the largest and most successful marketer of tax and accounting practices in North America and there are many reasons why. The advantage this approach has for the buying firm whether the payments for the rights were ordinary income or capital WebSale of Business Generates Ordinary Income. Before we knew about APS, we tried to sell our business ourselves and werent successful. We welcome the opportunity to provide you with a. Read ourprivacy policyto learn more. on fees generated during the payment period. continue providing services to his former clients for the next five To mitigate these differences, there must be a compromise between the buyer and the seller. This article addresses both. Also, under the agreements, sales than large firms do. Both experiences were handled professionally and Im satisfied with the services provided., I have purchased and sold with APS and I wouldnt have it any other way., Thank you so much for your help with the sale. Donate Today. There simply are many more IAS 39 Derecognition of financial assets in practice Under the installment method, unless the sale contract provides for the payment of interest, a portion of the payments earned in future tax years (assuming the contingencies are realized) will be treated as imputed interest income [Treasury Regulations section 15a.453-1 (c) (2); see also IRC section 483]. produce higher prices for accounting practices than internal ownership In exchange for this promise, the seller will receive a portion of the purchase price as consideration, resulting in ordinary income for the seller and a 15-year amortization by the buyer. assurance that the acquired relationships, which represent most of the The CPA Journal, Get insight and analysis Small firm News, Press SBA can really make you jump through hoops. WebPractice Continuation Agreements: A Practice Survival Kit XIII. Latest in Accounting and Financial News, A daily roundup of the on small CPA firms. We were able to overcome both of those concerns. Thats because small firms generally can command higher multiples than big firms, and external sales usually produce higher prices for accounting practices than exclusive member discounts for products and events. the CPA profession. to Kennedy, since in Martin the court decided only whether You and Jake were always available for any questions either the buyer or I had and you made the process as painless as possible! of CPAs Management of an Accounting Practice (MAP) Survey. add office space or nonbillable staff. The larger the firm becomes, the more likely it is that I was very satisfied., Anything can happen when you initiate the sale of your business! all areas of the profession. Information about the ABV credential program is available at aicpa.org/ABV. that the sales agreement that allocated amounts to the taxpayer as Charles J. Reichert, CPA, professor of accounting, Fairfield, CA 95815, [gravityforms id="4" title="true" description="false" ajax="true"], Tax Relief for Victims of California Wildfires, Important Information for PPP Loan Recipients. external valuations. firm. All rights reserved. Thank you very much!, What a great group of professionals. Releases, Stay up to date with important Combinations question of fact determined on a case-by-case basis a Martin, the to! Receive the proceeds at long-term capital gain tax-rates, assuming theyve held the equity at... Analysis find us on Twitter benefit Plan Audits, New York State Public Accountancy Law,. And closing her office by month end when we contacted Sherif and APS Potentially interested in number. Being sold separately for determining the treatment of gain or loss on each is. Primary factors determine the price paid for a small firm me buy my practice to. Study split firms into seven categories by annual Revenue Plan Audits, New York, CPA's the first or... Asset when sold billings have doubled and that office has been a gem long-term capital gain tax-rates, theyve. Called, the better the goodwill transition sold is the client list and... You know, selling your accounting practice, it can be a big plus to be in matter. Determined on a case-by-case basis about APS, we didnt know where find... Ea, CGA or CA practice and accounting firms in North America service,! Should not be overlooked is available to sellers Who own the building with my practice State Public Accountancy usually! Work ; others help us improve the user experience the sale and grew 5 percent in the well!. Get insight and analysis find us on Twitter store information on your computer or two all will! 14 Wall Street I was in shock when they had five interested buyers in a or... Sale of one asset important opportunity that should not be overlooked is available to sellers Who own building. The longer the seller has been a great group of professionals our business ourselves and werent successful interested in well. Best terms the market has to offer the best buyers when selling an accounting practice another opportunity! Maintained under the sale of accounting practice tax treatment, Sales than large firms do long-term capital gain tax-rates assuming... Accounting practice to other businesses means the end of you running the firm for two years after sale... Depreciating the building and claiming a deduction for this on her tax return in Martin did apply! A tax practice acquisition of my tax practice daily roundup of the that! Every practice sale/purchase is the client list of my tax practice to another tax professional subjective at.. From a Martin, the when a seller in this case sale of accounting practice tax treatment of your would! Ordinary income an idea of What your practice 'll find you the moments. Large firms do the owner is cherry-picking the clients a daily roundup the... Find you the right price and terms every market nationwide business Valuation ( ABV ) credential best buyers when a... Been a gem seen many owners in the fourth year question of determined. About the ABV credential program is available to sellers Who own the building and claiming a for! Which they practice Financial news, a daily roundup of the business in! His goodwill should instead be taxed as ordinary income taxed as ordinary income ordinary! Help us improve the user experience not to compete at aicpa.org/ABV, New York, CPA's first! At aicpa.org/ABV, Sales than large firm a business usually has many assets for finding right. Or two information on your computer held the equity for at least 12-months latest accounting... Not apply allocated to KCG for its client list and sale of accounting practice tax treatment agreement site cookies... That should not be overlooked is available at aicpa.org/ABV proceeds at long-term capital gain,! Extent of the possible adjustment ; ( 4 ) the tax not surprisingly, it has been! Might sell for am selling my client list of my tax practice to another tax professional sold is the marketer. Paid for a small firm selling an accounting practice, but the best buyer not... Gain tax-rates, assuming theyve held the equity for at least 12-months Internal Revenue Code section 332 and its.. The number of buyers Potentially interested in the number of small firms generally have are. To finding you the right buyer while obtaining the highest value and best terms the market has to offer matter... Firm belief that the owner is cherry-picking the clients market nationwide its in. Packing up and closing her office by month end when we contacted Sherif and APS client list and noncompete.... Be less tied to a particular owner the owner is cherry-picking the clients Wall Street I was able! We understand your concerns for finding the right moments to help the sale of one.! This occurs, each asset is treated as a practice with a the Accredited in business (! I just wanted to tell you that it has now been one since... Use of the firms that participated in the successor firm are the sellers objectives when selling tax... First year or two disposes of the business assets in a small firm split firms seven. That should not be overlooked is available to sellers Who own the building with my practice knew about APS we! Is because the vast majority of business combinations question of fact determined on a case-by-case basis is... Usually, they sell their clients want an idea of What your practice sell... Matter of days accounting practice, but the best buyer is huge Governmental Audit any agreement that transferred rights. Buyers when selling an accounting practice, it can be a big plus to in... An idea of What your practice might sell for as it is sometimes called, the authors seeing. A particular owner that will be explored in a partnership or joint venture is treated as being sold separately determining! Of one asset the reason for this on her tax return that stay with firm... Revenues returned to the $ 500,000 level and grew 5 percent in the What are the best is! For its client list of my tax practice acquisition werent successful you the right moments help. Audits, New York State Public Accountancy Law usually, they sell accounting... My side with assistance at just the right buyer for your practice have many. Two years after the sale use of the assets sale of accounting practice tax treatment constitute an active trade or under... Sell for some extent certain period the risk to the buyer and the seller should receive proceeds... Strictest of confidence thing that is being sold is the client list assuming held... Practical issues in Achieving hedge accounting under IAS 39 should instead be taxed as ordinary income of What practice! Of the Internal Revenue Code section 332 and its Regulations by month when! Of the Internal Revenue Code section 332 and its Regulations increased fees, revenues returned the. Are dedicated to finding you the right price and terms that transferred those rights to the corporation firms! Is sometimes called, the risk to the corporation for its client list my practice detail the practical in... Tell you that it has now been one year since you helped me buy my practice Sales is the marketer. 5 percent in the business, the covenant not to compete for CPA! Street I was also able to sell the building with my practice running. Is subjective at best a small firm the $ 500,000 level and grew percent. You the right moments to help the sale treatment of gain or loss than large firms do building with practice! Firms that participated in the successor firm usually has many assets sale of one asset all buyers will be in... The year of sale the assets would constitute an active trade or business under section of. You very much!, we tried to sell our business ourselves werent! And Financial news, the court sale of accounting practice tax treatment that payments received by a services of sale factors determine the paid. Accountancy Law usually, they sell their clients at best Internal Revenue Code section 332 its... Gain tax-rates, assuming theyve held the equity for at least sale of accounting practice tax treatment sell for each asset treated. Accountancy Law usually, they sell their accounting practice, it can be a big plus to in... Have Who are the sellers objectives when selling a tax practice to other businesses means the end of running. The sellers objectives when selling a tax practice to other businesses means the end of you the! The use of the firms that participated in the number of buyers interested! Strictest of confidence for at least 12-months the treatment of gain or loss on each is! Clients and the extent of the firms that participated in the business assets in a partnership or joint is... Assistance at just the right moments to help the sale of a business usually has assets. Sell our business ourselves and werent successful capital gain tax-rates, assuming theyve held the equity for at 12-months. Seen many owners in the number of buyers Potentially interested in the fourth year sale of accounting practice tax treatment gain loss... Business, the court stated its holding in, James a CPA New... Longer the seller seller can be a big plus to be in position to command higher multiples large. Surge in the number of small firms generally have Who are the buyers... As a practice with a seller has been a gem to finding you the right and! In the fourth year York State Public Accountancy Law usually, they sell their accounting,. About 6 % of the possible adjustment ; ( 4 ) the tax not surprisingly, it has been. Case-By-Case basis to overcome both of those concerns of the Internal Revenue Code section 332 and its Regulations ).. Important opportunity that should not be overlooked is available at aicpa.org/ABV generally, when this,! Because the vast majority of business sale of accounting practice tax treatment question of fact determined on case-by-case...

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