I have a small construction business with three pieces of equipment. The business is a CA LLC with me and my wife 50/50 members. I created a holding company to transfer the three pieces of equipment for liability purposes. This is also a LLC with me as the sole member. What is the best way to transfer the assets? Would a fair market value sale result in sales tax or tax on the gain of sale? Or can I simply transfer the assets with the accumulated tax depreciation? Thank You.