Internal Revenue Code Section 197: Federal tax legislation governing the amortization of intangible assets, including goodwill, over a 15-year period

Internal Revenue Code Section 1060: Regulations regarding allocation of purchase price in asset acquisitions, including treatment of goodwill and going concern value

Internal Revenue Code Section 1221: Defines capital assets and their treatment for tax purposes, relevant for characterizing goodwill as a capital asset

Internal Revenue Code Section 1231: Governs the treatment of gains and losses from sale of business assets, including personal goodwill

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

State Contract Laws: State-specific requirements for valid contract formation, enforcement, and interpretation

Employment Non-Compete Regulations: State-specific laws governing the enforceability and limitations of non-compete agreements

Securities Act of 1933: Federal law governing securities transactions, potentially applicable if the transaction involves security interests

Martin Ice Cream Co. v. Commissioner: Landmark case law establishing precedent for separation of personal goodwill from corporate assets

Norwalk v. Commissioner: Key case law regarding tax treatment of personal goodwill in business sales

Sherman Antitrust Act: Federal antitrust law ensuring transaction does not create illegal monopolies or restrict trade

Clayton Act: Federal law supplementing antitrust regulations and protecting against anti-competitive practices

Federal Trademark Laws: Legislation protecting trademarks and brand elements that may be part of personal goodwill

Trade Secret Laws: State and federal protections for confidential business information and know-how

ERISA Regulations: Federal law governing employee benefits and retirement plans that may be affected by the transaction