Selling Your Business
Per Diem Rates from the U.S. General Services Administration
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Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").
Selling Your Business
In the movie, "Schindler's List", Oskar Schindler commented to his accountant: My father was fond of saying you need three things in life – a good doctor, a forgiving priest, and a clever accountant.
I'll discuss two of the three.
Section 197 intangibles are certain intangible assets acquired after August 10, 1993 (or after July 25, 1991, if chosen) in connection with the acquisition of a business which must be amortized over 15 years from the date of acquisition regardless of the assets useful life.