News & Analysis as of July 25, 2025

Tax Deductions

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A Look at Transfers of Section 1202 Qualified Small Business Stock

Holland & Knight LLP on 7/21/2025

Section 1202 of the Internal Revenue Code provides that noncorporate taxpayers may exclude certain gains on the disposition of Qualified Small Business Stock (QSBS) held longer than the minimum required holding period. One...more

Initial Insights Into the One Big Beautiful Bill: Key Provisions for Private Equity Funds and Fund Sponsors

Ballard Spahr LLP on 7/17/2025

Recently, President Donald Trump signed the bill known as the One Big Beautiful Bill Act (OBBBA) into law. OBBBA permanently extends many provisions of the Internal Revenue Code (Code) introduced by the Tax Cuts and Jobs Act...more

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Internal Revenue Code (IRC) › Venture Capital › Tax Deductions

A Look at Transfers of Section 1202 Qualified Small Business Stock

Initial Insights Into the One Big Beautiful Bill: Key Provisions for Private Equity Funds and Fund Sponsors

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