Changing entities in 2015

[Kalyb Coats]

If I am purchasing another performing business with plans to close my existing business are there any tax tips I need to know of? to me it would seem that I could write it off as a loss because I didn't really profit money in my existing business if Im spending it on a purchasing the new one...I know the money is not in my pocket but will the IRS see it that way? any help will be appreciated

thanks

kalyb