In a recent post, available here, we discussed the basic requirements and benefits of Internal Revenue Code Section 1202, which provides for the exclusion from income of certain gains realized with respect to the sale of...more
It’s hard to believe that the Tax Cuts and Jobs Act (“TCJA”) was enacted in late 2017 – almost seven (!) years ago. During that time, individuals and business owners may have become accustomed to the various changes brought...more