The recently signed One Big Beautiful Bill Act (OBBBA) implements significant changes under Section 1202 of the Internal Revenue Code of 1986 (Code), applicable to qualified small business stock (QSBS) issued on or after July...more
7/17/2025
/ Capital Gains ,
Income Taxes ,
Investment ,
Investors ,
IRS ,
New Legislation ,
One Big Beautiful Bill Act ,
Qualified Small Business Stock ,
Small Business ,
Tax Benefits ,
Tax Exemptions ,
Tax Incentives ,
Tax Planning ,
Tax Reform
On December 28, 2022, the Treasury Department and the IRS issued proposed regulations (the “Proposed Regulations”) on the treatment of qualified foreign pension funds (“QFPFs”) for purposes of the exemption from taxation for...more
1/10/2023
/ C-Corporation ,
FIRPTA ,
Foreign Governments ,
Internal Revenue Code (IRC) ,
Investors ,
IRS ,
Pension Funds ,
Protecting Americans from Tax Hikes (PATH) Act ,
REIT ,
S-Corporation ,
Tax Exemptions ,
U.S. Treasury