Is your business considering a significant asset purchase or sale? Liquidate Assets in a Single Transaction.A business can be sold via a stock sale or an asset sale. The gain or loss on each asset is figured separately. The sale of capital assets results in capital gain or loss. The experienced West Palm Beach business transaction attorneys at our firm can discuss the details of a business purchase or sale with you today. The capital gains tax is a tax on money earned from investments rather than from wages or salary, which are generally subject to income tax.