Internal Revenue Code (IRC): Federal tax regulations governing the treatment of goodwill as a capital asset and its tax implications in business transactions

Securities Exchange Act: Federal law governing securities transactions, particularly relevant if the goodwill purchase involves publicly traded companies

Hart-Scott-Rodino Antitrust Improvements Act: Federal legislation requiring review of large transactions to prevent anti-competitive business practices

Federal Trade Commission Act: Federal law protecting against unfair competition and deceptive practices in business transactions

State Contract Laws: State-specific regulations governing contract formation, enforcement, and interpretation

Uniform Commercial Code (UCC): State-adopted standardized laws governing commercial transactions, including sales and business transfers

State Corporate Laws: State-specific regulations governing corporate entities and their business transactions

State Franchise Laws: State-specific regulations governing franchise relationships and transfers, if applicable to the goodwill purchase

GAAP Standards: Generally Accepted Accounting Principles providing guidelines for accounting treatment of goodwill and business combinations

FASB Guidelines: Financial Accounting Standards Board directives on goodwill valuation, impairment testing, and financial reporting

Lanham Act: Federal trademark law protecting intellectual property rights in business transfers

Non-Compete Regulations: State-specific rules governing the enforceability and scope of non-competition agreements in business transactions

Employment Laws: Federal and state regulations governing employee rights and obligations during business transfers

Data Protection Laws: Federal and state regulations governing the transfer and protection of customer data and privacy rights

State Business Transfer Regulations: State-specific rules governing the transfer of business assets and associated liabilities