Sale

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Related to Asset Acquisition: Stock Acquisition

Sale

An agreement between a buyer and a seller on the price to be paid for a security, followed by delivery.

Sale

The act of relinquishing ownership of some asset in exchange for some monetary compensation. Sales may take any of several forms. In a cash sale, the seller receives cash or a cash equivalent immediately in exchange for the asset. In a credit sale, the seller surrenders ownership immediately in exchange for future payment, often with interest. An example of a sale is a simple transaction involving widgets. If the seller is willing to accept $2 per widget, and the buyer wishes to purchase 100 widgets, then the seller gives the buyer 100 widgets in exchange for $200. See also: Buy.

sale

  1. the purchase of a good or service by a buyer from a seller at a stated PRICE or, in some instances, through a BARTER or COUNTERTRADE arrangement.
  2. price reductions applied to individual items or across the board for a limited period of time by a seller, to increase sales of existing products (a sales period), to clear old stocks prior to selling new lines (an end of season sale), or to sell off the stock of a bankrupt business (a closing down sale).
  3. a specially convened gathering of sellers and buyers organized as a one-off event such as a jumble sale or on a regular basis such as a monthly AUCTION of second-hand cars.
References in periodicals archive ?
These are positive actions that will allow us to move forward with closing the Summus asset acquisition and stay on track with regards to getting our stock back on the OTC Bulletin Board," said Andrew Fox, President & CEO of High Speed Net Solutions.
212-1(k), asset acquisitions include title defenses.
197 applies to any asset acquisition or deemed asset acquisition, taxpayers (and all related parties) have three options; they may consistently (in all transactions in which adjusted grossed-up basis, aggregate deemed sale price (ADSP), modified ADSP or consideration must be allocated under Sec.
The Yoc Heating court's analysis of the transaction as a taxable asset acquisition by the subsidiary is consistent with generally applied Federal income tax principles.
Consummation of the acquisition is conditioned upon, among other things, the SEC's approval of Platinum Energy's registration statement relating to the shares of PGRI common stock being issued as consideration for the asset acquisition, as well as approval of the transaction by Platinum Energy's stockholders.
In any statutory merger or asset acquisition that involves receipt of property other than stock, careful planning is required to achieve the desired tax treatment.
Both the acquiring company and the selling company filed consistent reports on Form 8594, Asset Acquisition Statement Under Section 1060.
com), an internationally-known and respected provider of asset valuations, asset acquisition and disposition services, and specialized debt and equity capital.
1060 requires that a Form 8594, Asset Acquisition Statement, be attached to the income tax returns of both the buyer and seller when a group of assets that constitute a trade or business is transferred in a transaction in which the buyer's basis in the assets is determined wholly by the amount paid for the assets (without regard to Sec.
Frost, the Company's CEO, commented, "We are very pleased by the overwhelming support of our shareholders approving the All American asset acquisition and excited by the prospect of combining our Company with All American.
The purchase of assets that make up a trade or business is an applicable asset acquisition for Sec.