There are tax implications to what is included when you sell your business including the capital gains tax. Some business assets that are included in the sale may benefit the taxes of a seller and some may benefit the buyer. When selling a C Corporation it typically benefits the seller to include the corporate stock so they may have to entice a buyer to purchase the stock by lowering their selling price. When you have multiple offers it gives you the opportunity to evaluate them based on the tax consequences as well as the overall price that you are getting.