Tax Law Defined™ Blog
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Ohio Tax Talk: Lessons From Apple Commercial Activity Audit
October 7, 2021 | Blogs
This article was originally published in Law360 Tax Authority. With a market cap of $2.4 trillion a...
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A SPAC Merger Primer for Holders of Qualified Small Business Stock
September 30, 2021 | Blogs
The number of private companies electing to go public through a transaction (referred to in this art...
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Transfers “At Death” of Qualified Small Business Stock
September 29, 2021 | Blogs
This article addresses the consequences of “transfers at death” of qualified small business stoc...
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Fraud – Continuing to Pull Back the Curtain on Federal Relief Abuses
September 27, 2021 | Blogs
On August 31, 2021, the Pandemic Response Accountability Committee (PRAC) released its report detail...
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Congress Proposes Legislation Limiting Section 1202’s Gain Exclusion
September 16, 2021 | Blogs
When Congress enacted Section 1202, it noted that the gain exclusion was intended to “encourag...
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Between the Hashes: Developments in State Taxation and Incentives for Cryptomining
September 13, 2021 | Blogs
While the boom of cryptocurrency in the United States has led to several developments and changes to...
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Claiming an Ordinary Loss Under Section 1244 for an Investment in a Failed Start-up
September 3, 2021 | Blogs
Congress enacted Section 1202[i] based on the premise that the possibility of a $10 million gain exc...
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The Role of the Business Purpose Doctrine in Transaction Planning Involving Qualified Small Business...
September 3, 2021 | Blogs
This article addresses the importance of having bona fide (non-federal income tax) business and pers...
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DOL Issues FAQs on Lifetime Income Illustrations | Fiduciary Focus Series
September 2, 2021 | Publications
The Department of Labor (DOL) issued “temporary implementing FAQs” on July 26, 2021. The FAQs cl...
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Kentucky Tax Talk: Confusion Over Manufacturing Exemptions
September 2, 2021 | Blogs
This article was originally published in Law360 Tax Authority. Kentucky’s sales and use tax e...
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Solar and SALT – Sunshine is Making Hay
September 2, 2021 | Blogs
The U.S. solar energy industry has experienced huge growth in recent years. More companies are enter...
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Ohio Launches Special COVID-19 Property Valuation Complaint Process
August 4, 2021 | Blogs
Ohio Senate Bill (SB) 57 was signed into law on April 27, 2021 by Governor Mike DeWine. Among other ...