Shareholders, Estate Tax, Capital Gains

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

Disposing Of Assets Under The Ways and Means Committee’s Proposals

Rivkin Radler LLP on 9/21/2021

First Step- Last Wednesday, the House Ways and Means Committee approved that portion of the 2022 budget legislation with which it was tasked by the Congressional Budget resolution of August 24. The text of the bill...more

An Electing Real Property Trade or Business can Revoke its Election on Account of the Change to Qualified Improvement Property...

Seyfarth Shaw LLP on 4/14/2020

On April 10, 2020, the Internal Revenue Service (the “IRS”) issued Revenue Procedure 2020-22 (the “Revenue Procedure”), which (1) permits an “electing real property trade or business” that elected not to be subject to the...more

Shareholders › Estate Tax › Capital Gains

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

Disposing Of Assets Under The Ways and Means Committee’s Proposals

An Electing Real Property Trade or Business can Revoke its Election on Account of the Change to Qualified Improvement Property...

Main Effects of U.S. Tax Reform on Foreign Taxpayers

Summary of Tax Cuts and Jobs Act

Congress Releases Revised Conference Bill on Tax Reform - A Look at How It Compares with Earlier House and Senate Bills

Shareholders › Estate Tax › Capital Gains

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

Disposing Of Assets Under The Ways and Means Committee’s Proposals

An Electing Real Property Trade or Business can Revoke its Election on Account of the Change to Qualified Improvement Property...

Main Effects of U.S. Tax Reform on Foreign Taxpayers

Summary of Tax Cuts and Jobs Act

Congress Releases Revised Conference Bill on Tax Reform - A Look at How It Compares with Earlier House and Senate Bills

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