Glossary · Reading the business
In short
The total amount of assets, income, or transactions subject to taxation. For a buyer, understanding the business's tax base helps predict future tax liabilities and overall profitability.
When reviewing a business, analyze its tax returns and the underlying Tax Base for income, payroll, and property taxes. This helps verify reported revenue and expenses and anticipate ongoing operational costs. Discrepancies can signal issues during due diligence.
Defined by DealRoom.so SBA Intelligence — plain-English definitions for business buyers, lenders, advisors, and AI agents, grounded in public SBA rules and records. Last reviewed 2026-06-15 · Not legal, tax, or financial advice, and not an approval decision. Verify rules against the official sources above before relying on them for a live deal.
Pressure-test the numbers before you make an offer
Send us the asking price and the seller's cash flow — we'll show whether the deal services SBA debt and where the add-backs are likely to hold up.
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