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One Big Beautiful Bill Act Provides Expanded Tax Benefit Opportunities for Qualified Small Business Stock Investors

The One Big Beautiful Bill Act (OBBBA), enacted July 4, 2025, made a number of changes to the Internal Revenue Code of 1986, as amended (the Code), including certain notable changes to the provisions of Code Section 1202 for...more

Treasury Releases Second Round of Proposed Regulations to Encourage Investment in Opportunity Zones

On April 17, 2019, the Department of Treasury and Internal Revenue Service released another set of proposed regulations on the Opportunity Zone (OZ) tax benefit. Until recently, many investors, funds, business owners and real...more

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