Client confidentiality prevents me from telling the story about my victory over a 100+ CPA firm in a city not my own, that I recently took to school about how to report sale of goodwill.  But if anyone ever has a situation involving a company with both purchased and self-acquired goodwill, be sure to check out PLR 201016053.

Peace on earth, especially in Ukraine, and goodwill to all, as long as it is properly taxed.  Even a blind squirrel finds an occasional mood stabilizer.