A couple of years ago, this blog carried an article that briefly considered whether the gain realized by a taxpayer on the sale of a contract should be treated as ordinary income or capital gain for ...

In the sale of a business, it is the goal of every business owner and his tax adviser to minimize the amount of gain realized and, to the extent gain is realized, to maximize the amount that is ...

Small business owners can get into trouble buying or selling a business as much for what's not in the contract as for what is. Leaving important items out of a contract, including hard and intangible ...

Breach of contract on sales of goods can only occur if the sale involves a legally binding purchase contract between a buyer and a seller. Purchase agreements can be absolute or conditional, meaning ...

A sales contract is an agreement between a buyer and seller covering the sale and delivery of goods, securities, and other personal property. In the United States, domestic sales contracts are ...

Adam Hayes, Ph.D., CFA, is a financial writer with 15+ years Wall Street experience as a derivatives trader. Besides his extensive derivative trading expertise, Adam is an expert in economics and ...

Notwithstanding the fact that the UN Convention on Contracts for the International Sale of Goods (CISG) has been in existence and United States has been a signatory since the 1980s, as shown by the ...

Adam Hayes, Ph.D., CFA, is a financial writer with 15+ years Wall Street experience as a derivatives trader. Besides his extensive derivative trading expertise, Adam is an expert in economics and ...