The Journal of the American Dental Association
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J Am Dent Assoc, Vol 124, No 12, 78-79.
© 1993 American Dental Association
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Journal of the American Dental Association, Vol 124, Issue 12, 78-79
Copyright © 1993 by American Dental Association

Journal Article

How the new tax act affects practice sales



J Bramson

The new tax act affecting rate changes also contains new rules for dealing with the intangible assets--including goodwill--involved in practice sales. A second concern is the permanent phaseout of some personal exemptions and certain itemized business deductions. There's still some good news.




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