Given the recent amendments to Internal Revenue Code Section 1202,1 which increase the benefits of holding qualified small business stock (QSBS), many companies currently operating as tax partnerships may want to convert into...more
8/4/2025
/ Business Entities ,
C-Corporation ,
Corporate Conversions ,
Holding Periods ,
Internal Revenue Code (IRC) ,
Limited Liability Company (LLC) ,
Partnerships ,
Qualified Small Business Stock ,
Small Business ,
Tax Legislation ,
Tax Planning ,
Taxation
The U.S. District Court for the Eastern District of Texas on Dec. 3, 2024, issued a nationwide preliminary injunction suspending the government's enforcement of the Corporate Transparency Act (CTA) and its Implementing...more
12/10/2024
/ Appeals ,
Beneficial Owner ,
Business Entities ,
Commerce Clause ,
Constitutional Challenges ,
Corporate Governance ,
Corporate Transparency Act ,
Corporations Code ,
Department of Justice (DOJ) ,
FinCEN ,
Preliminary Injunctions ,
Regulatory Requirements ,
Reporting Requirements