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Taxation › Tax Exemptions › Capital Gains Tax

Frost Brown Todd

Section 1202 and QSBS: A Survey of States That Don’t Conform to the Federal Treatment

Frost Brown Todd on

Section 1202 of the Internal Revenue Code provides a capital gains exclusion for certain qualified small business stock (QSBS) when a stockholder sells the same. This gain exclusion impacts venture-backed startups, angel...more

Barnea Jaffa Lande & Co.

Sibling Share Transfers Tax-Exempt—even via Parents

Barnea Jaffa Lande & Co. on

A recent district court ruling broadened the interpretation of the statutory provisions governing exemptions from land appreciation tax and ruled that transfers of shares of a real estate association as a gift between...more

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