Appendix A: Site References; Legal Description. Buying or selling a business?Answer a few simple questions to create your own Business Purchase Agreement. Learn about the tax rules and regulations for goodwill taxation while selling your business with our comprehensive guide. Asset Classes on Form 8594. Both the seller and purchaser of a group of assets that makes up a trade or business must use Form 8594 to report such a sale. AGREEMENT OF PURCHASE AND SALE OF ASSETS from DAW TECHNOLOGIES INC filed with the Securities and Exchange Commission. Purchase and Sale of Assets.