Tax Planning, Exclusions, Corporate Taxes

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

Curiosity Killed the Cat – Unfortunately the Oregon Legislature’s Curiosity Has Not Gone That Far With Respect to Our CAT: The...

Foster Garvey PC on 7/15/2020

During the special session, the Oregon legislature passed House Bill 4202 (“HB 4202”), which Governor Kate Brown signed into law on June 30, 2020. The legislation, which makes several technical and policy changes to the...more

A Pleasant Distraction Courtesy of the Oregon Department of Revenue – Two More CAT Rules Go From Draft to Temporary Status

Foster Garvey PC on 3/19/2020

I hope our readers, their families and co-workers are safe and remain healthy during these trying times. As a distraction for tax geeks like us from the news about the Coronavirus that is permeating our lives these days,...more

The CAT Is Clearly Ruling the Roost in Oregon – It Is Occupying a Large Amount of Time for Tax Practitioners This Busy Season

Foster Garvey PC on 2/27/2020

Temporary Rules Keep Rolling in - The Oregon Department of Revenue (the “Department”) recently issued four new temporary rules relative to the Oregon Corporate Activity Tax (the “CAT”). The new rules went into effect on...more

Oregon CAT: First Round of Temporary Rules

Schwabe, Williamson & Wyatt PC on 1/14/2020

Year-end was once again busy as we worked with clients to close transactions with December 31 deadlines. Adding to the hustle and bustle was the issuance of additional Oregon Commercial Activity Tax (“CAT”) guidance from the...more

Hold the Phone, but Not Your Questions – Recent Oregon CAT Updates

Foster Garvey PC on 11/21/2019

In recent months, we have written extensively about Oregon’s new Corporate Activity Tax (the “CAT”). As discussed in our last post, the Oregon Department of Revenue (the “Department”) recently announced that it would hold a...more