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Technical

Personal Goodwill and the Net Investment Income Tax

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Christopher W. Hesse, CPA | Free | AICPA | 01 May 2016 | Tax Adviser Magazine

Specialized issues
Intermediate
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This article discusses when the sale of goodwill related to a C corporation is the sale of a shareholder’s personal goodwill and the reasons the gain from the sale of personal goodwill should not be subject to the net investment income tax.

Topics covered:

Tax: Technical: Individual income taxation : Specialized issues, Intermediate
Tax: Technical: C corporation income taxation : Formation, liquidation & reorganization, Intermediate

Technical

Personal Goodwill and the Net Investment Income Tax

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