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What exactly is accounts receivable financing and factoring and how can it help a business?

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Has anyone ever used invoice financing for their business? How was the experience and what benefits did you get?

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Is commission rebate from the buyer's Realtor to the buyer a taxable income? Transaction was done outside of the escrow and 1099-Misc (Box 7) was issued to the buyer following January. 1) is this taxable income for the buyer and 2) if so, is he responsible for SE taxes as well?