Mergers & Acquisitions

Resources: Glossary

Don’t be confused or intimidated by any terms or abbreviations in the M&A world. You’ll find answers here.

Ordinary Income Tax


Tax on income other than long-term capital gains.

See Also

Capital gains.


When selling a business, your gains are normally either taxed at ordinary income rates or capital gain rates.

Related Resources

Allocation of Purchase Price

Selling Your Business | Asset vs. Stock Sale