Shareholders, C-Corporation, Trusts

Gifting Qualified Small Business Stock – Can You “Stack” the Section 1202 Odds In Your Favor?

Rivkin Radler LLP on 9/4/2025

C Corp - Imagine a closely held and growing start-up business (“Corp”) that was recently incorporated under state law and, so, is treated as a regular C corporation for purposes of the federal income tax. Thus, Corp will pay...more

ESBTs and the Carryover of S Corporation Losses

Rivkin Radler LLP on 9/22/2023

Since 1995 to the present, the LLC has emerged as the entity of choice for the vast majority of entrepreneurs. This form of business entity owes its success to the flexibility and to the tax benefits that it affords its...more

Selling Your S Corporation’s Business? What If It’s Not an S Corporation?

Rivkin Radler LLP on 12/9/2021

Haste Makes Waste? How many of you are suffering from Build Back Better Fatigue? Seriously, it’s a thing. Sure, the House passed its version of the President’s tax and spending bill on November 19, and the Senate...more

Summary of Tax Cuts and Jobs Act

Schwabe, Williamson & Wyatt PC on 12/29/2017

The Tax Cuts and Jobs Act of 2017 (the “Act”) was signed into law by President Donald Trump on December 22, 2017. The Act changes many provisions of the Internal Revenue Code, from individual and business provisions, to...more

Transferee Liability: The [Unlikely] Situation that your Nonprofit Receives a Charitable Gift with Expensive Tax Strings Attached

Coblentz Patch Duffy & Bass on 10/12/2016

The case of Salus Mundi Foundation et al v. Commissioner - On August 15, 2016, the Tax Court decided in Salus Mundi Foundation et al v. Commissioner, T.C. Memo. 2016-154, that two foundations were liable as transferees...more

Shareholders › C-Corporation › Trusts

Gifting Qualified Small Business Stock – Can You “Stack” the Section 1202 Odds In Your Favor?

ESBTs and the Carryover of S Corporation Losses

Selling Your S Corporation’s Business? What If It’s Not an S Corporation?

Summary of Tax Cuts and Jobs Act

Transferee Liability: The [Unlikely] Situation that your Nonprofit Receives a Charitable Gift with Expensive Tax Strings Attached

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