ORIGINAL REFERENCES
Read the source.
Government publications and guidance linked from the guides. Read the applicable year and effective dates before relying on a rule.
IRS: Sale of a business ↗IRS Publication 544: Sales and Other Dispositions of Assets ↗IRS Publication 551: Basis of Assets ↗IRS: Instructions for Form 8594 ↗IRS Publication 537: Installment Sales ↗IRS Publication 541: Partnerships ↗IRS: Closing a business ↗IRS: About Form 6252 ↗IRS: Instructions for Form 4797 ↗IRS: Internal Revenue Bulletin 2004-7, transaction-cost regulations ↗IRS Publication 525: Taxable and Nontaxable Income ↗IRS Publication 505: Tax Withholding and Estimated Tax ↗IRS: Large gains and estimated tax ↗IRS: Recordkeeping ↗IRS Publication 334: Tax Guide for Small Business ↗IRS: Terminating a retirement plan ↗IRS: Retirement topics, termination of plan ↗IRS: Get an extension to file your tax return ↗IRS: Failure to file penalty ↗IRS: S corporation stock and debt basis ↗IRS: Instructions for Form 7203 ↗IRS Publication 925: Passive Activity and At-Risk Rules ↗IRS: Questions and answers on net investment income tax ↗IRS: Instructions for Form 8960 ↗IRS: Instructions for Form 8023 ↗U.S. Code section 338: Certain stock purchases treated as asset acquisitions ↗