title: How the new tax act affects practice sales.
abstract: 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.
authors.forename: J
authors.initials: J
authors.lastname: Bramson
mesh_terms: D002201:Capital Expenditures; D003862:Depreciation; D006801:Humans; D007183:Income Tax / Q000331:legislation & jurisprudence*; D010067:Ownership; D011215:Practice Management, Dental / Q000191:economics*; D014481:United States