In a stock sale, the buyer acquires equity from the target company's shareholders. Learn the tax implications for each type of sale.Asset Sale lets buyers choose specific assets and liabilities; Stock Sale doesn't. 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. With an asset sale, the buyer is buying the assets of the business. These assets will be identified in the purchase and sale agreement. 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. Unlike a stock sale where you become responsible for all the liabilities, with an asset sale, any liabilities remain with the seller. A bargain sale occurs when a property is sold to a nonprofit for a price below fair market value.