Tax liability will depend on the overall gain on sale of the assets of the business-
You will have to allocate the sale price to the depreciable assets, inventories, goodwill and other assets and determine the adjusted cost basis of each of these to determine the tax liability.
Here is a link to preliminary information on this topic
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Please note: This advice is provided with the understanding that all the relevant facts have been provided by you. Any change in facts might affect the advice given and hence may not be relied on in such cases.
Yes, it will even apply to online Companies. In that case the sale price will be allocated to the intangible assets such as trademark, database and so on.
If they are self created and not amortized than you may not have any unrecaptured amortization as such and it is possible in that case that most of the gain will be taxed as long term if business has been in existence for more than a year.