Tax Law Definedâ„¢ Blog
-
Selling QSBS Before Satisfying Section 1202’s Five-Year Holding Period Requirement?April 19, 2022 | Blogs
A stockholder must hold qualified small business stock (QSBS) for more than five years in order to c...
-
Ohio Tax Talk: How Small Business Relief Would WorkApril 1, 2022 | Blogs
This article was originally published in Law360 Tax Authority. After making its way through the Ohi...
-
Dealing with IRS Tax Disputes: An Underfunded, Overwhelmed, Yet Formidable AdversaryMarch 31, 2022 | Blogs
The Taxpayer Advocate Service recently released the National Taxpayer Advocate’s 2021 Annual Repor...
-
Kentucky Enacts New Laws to Further Promote the Distilled Spirits IndustryMarch 30, 2022 | Blogs
Last week, the Kentucky General Assembly passed 2022 House Bill (HB) 500, which will boost Kentuckyâ...
-
New Indiana Low-Income Housing Tax CreditMarch 29, 2022 | Blogs
Indiana recently enacted a state Affordable and Workforce Housing Tax Credit (the “Affordable Hous...
-
Kentucky Tax Talk: Inside Louisville’s New Tax RegulationsMarch 9, 2022 | Blogs
This article was originally published in Law360 Tax Authority. When the Louisville Metro Revenue Com...
-
Major Moment for Kentucky Manufacturers as Supreme Court Determines the Taxability of Machinery, Equ...March 8, 2022 | Blogs
While the Kentucky General Assembly debates passing significant tax reform legislation during the 20...
-
Industrial Revenue Bonds and the Impact on Local Communities and Solar DevelopersMarch 3, 2022 | Publications
Kentucky is in the midst of a potential solar boom with over 30 projects filed with the Electric Gen...
-
Income Tax to Be Eliminated in Kentucky?February 25, 2022 | Blogs
Following the Tax Foundation and Kentucky Chamber of Commerce’s report published this winter detai...
-
How Corporations May Run Afoul of the Accumulated Earnings Tax – A Section 1202 Planning BriefFebruary 16, 2022 | Blogs
We have discussed in previous articles the potential benefits of operating a start-up as a C corpora...
-
Expansion of Local Tax Legislation IntroducedFebruary 11, 2022 | Blogs
While Kentucky local tax reform has been on the legislative agenda for decades in the Commonwealth, ...
-
Section 1202 Planning: When Might the Assignment of Income Doctrine Apply to a Gift of QSBS?January 26, 2022 | Blogs
Section 1202 allows taxpayers to exclude gain on the sale of QSBS if all eligibility requirements ar...