In a stock sale, the buyer acquires equity from the target company's shareholders. Stock Sale: Conversely, stock deals incorporate all assets and liabilities of the seller.Learn the tax implications for each type of sale. While an asset sale outshines a stock sale in company structure support, it loses a fair amount of points when it comes to tax implications. Asset Sale lets buyers choose specific assets and liabilities; Stock Sale doesn't. An asset sale transaction involves the sale of some or all of the assets used in a business from a selling company to a buyer. A bulk sale is a sale outside a seller's normal course of business and generally involves a large portion of a business' assets. The court determined that the sale did not constitute a sale of all or substantially all of the Company's assets and therefore a vote was not required.