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Sources & further reading

Our multiples, loan math, and deal-structure guidance are checked against the primary sources below. Last reviewed: September 2026.

• U.S. Small Business Administration: 7(a) loans — the program that finances most small-business acquisitions in the United States, including eligibility, maximum loan size, and how the guaranty works.
• IRS Publication 544, Sales and Other Dispositions of Assets — how gain and loss are computed on the sale of business assets, and the difference between ordinary income and capital gain treatment.
• IRS Form 8594, Asset Acquisition Statement Under Section 1060 — buyer and seller must report the same purchase-price allocation across asset classes, which is why allocation is negotiated rather than assumed.