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Description | Tax Effects to Seller |
Accounts Receivable | Ordinary Income |
Supplies/Instruments | Ordinary Income |
Office/Dental Equipment and Furniture | Ordinary Income to Extent Allocation Exceeds Tax Basis |
Leasehold Improvements | Ordinary Income (Generally) |
Goodwill | Capital Gain |
Patient Files, Records and contracts | Capital Gain |
Consulting Agreement | Ordinary Income |
Deferred Compensation | Ordinary Income |
Covenant Not to Compete | Ordinary Income/Capital Gain |
Stock | Capital Gain |
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