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WHAT IS THE TAX TREATMENT OF EQUAL ANNUAL PAYMENTS UNDER A COVENANT NOT TO COMPETE FOR PERIOD OF THE COVENANT BUYER, CAPITALIZE AND AMORTIZE, SELLER,

WHAT IS THE TAX TREATMENT OF EQUAL ANNUAL PAYMENTS UNDER A COVENANT NOT TO COMPETE FOR PERIOD OF THE COVENANT

BUYER, CAPITALIZE AND AMORTIZE, SELLER, RECOGNIZE AS CONSIDERATION FOR THE SALE OF PROPERTY

BUYER, CAPITALIZE AND AMORTIZE, SELLER, RECOGNIZE WHEN RECEIVED

BUYER, EXPENSE AS PAID, SELLER, RECOGNIZE AS PAYMENTS ARE RECEIVED

BUYER, EXPENSE AS PAID. SELLER, RECOGNIZE AT SALE

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