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General Information About Sole Proprietorships
Continuation of the Business Without Proper Authority
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administratrix amount arrangement assets authority basis book value business debts capital carry cash values close corporation consent continue the business continued business contract court held court order cross-purchase agreement deceased partner's estate deceased partner's interest deceased's estate deceased's interest decedent decedent's business disposal dividends enterprise entitled entity agreement estate creditors estate tax executor or administrator fiduciary financing firm firm's funds going concern heirs highest court income tax insurance policies insurance proceeds insured buy-sell agreement legatees limited partner limited partnership liquidation losses obligations operation option ordinary ordinary income ownership paid parties partnership interest payable payment personal liability personal representative premiums profits proprietor proprietor's death proprietor's estate proprietorship business provision purchase price purchasing employee purpose result rule sell specific performance statute stockholder's surviving partner surviving stockholders survivor taxable testamentary trust trade creditors transaction trustee type of agreement Uniform Partnership Act unrealized receivables widow