Tax consequences should be an important part of every business owners exit strategy, especially in today’s political environment.  There are two areas of taxation that need addressing.  One is the structure of the deal, asset sale vs selling a corporation the other is the tax rates associated with those types of transactions.  On the political front, unless acted on by Congress the Bush tax cuts are set to expire at the end of this year.  Income taxes, unearned income taxes, capital gains taxes, estate taxes and more will rise most definitely for those families with incomes greater than $250,000.  Be sure to visit with your accountant now for adequate tax planning and if you are thinking of selling your business be sure to speak with a veteran internet business broker to plan your exit.  It is extremely important to understand how a structure of deal can impact your taxes.  A buyer often with many deals under his/her belt is looking for the best tax advantages.  These same advantages do not apply to the seller.  When it comes to selling your internet business the most advantageous deal structure would be for the buyer to acquire the corporation instead of the assets within it.  In this case the deal is subject to capital gains taxes.  Buyers on the other hand, usually on the advise of their attorneys, are reluctant to assume the liabilities that may come with the corporation.  Buyers would prefer to buy the assets and structure the deal in which those assets can be depreciated at the fastest rate.  It is imperative that when selling your business you work with the experts so you have a thorough understanding on how best to structure a deal.