Sale of an asset in which the LLC carrys the loan. When you are included in the lien sale, the City of New York sells your debt to an authorized buyer.The buyer then has the right to collect what you owe. This form is for general instructions that apply to all corporation tax forms. It includes a variety of topics about how to fill out your form. When companies let go of some assets in exchange for needed cash or other forms of compensation, that is the sale of assets. Find the right New York, NY business asset you are looking for on BizBuySell. Browse 42 small and large business assets in New York, NY today! An S Corporation is subject to the Gener- al Corporation Tax and must file either. A business usually has many assets.