Motorcycle, Bicycle, and Parts Manufacturing
This U.S. industry comprises establishments primarily engaged in manufacturing motorcycles, bicycles, tricycles and similar equipment, and parts.
Custom Chrome, Inc. and Subsidiaries v. CIR
The Tax Court determined that a non-compete agreement executed in connection with a leveraged buyout of a motorcycle company by a M&A firm had economic reality since the firm would not have completed the transaction without the non-compete, and because th ...
Original Issue Discount and Noncompete Agreement Considered in Connection With an LBO
The Tax Court determined that a noncompete agreement executed in connection with a leveraged buyout of a motorcycle company by a M&A firm had economic reality since the firm would not have completed the transaction without the noncompete.