Tax Law Defined™ Blog
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Ohio Tax Talk: Telework Case Shows Tax Grounds ErodingAugust 25, 2022 | Blogs
*This article was original published by Law360 Tax Authority. Over two years after the onset of the ...
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IRS Notice 2022-33 Extends Deadline for Retirement Plan AmendmentsAugust 19, 2022 | Blogs
The Internal Revenue Service (IRS) recently published Notice 2022-33, extending the deadlines for am...
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Kentucky Tax Talk: Speeding Up Public Service Co. ProtestsJuly 19, 2022 | Blogs
This article was published in Law360 Tax Authority. In a legislative session in which the Kentucky G...
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Ohio Bill Modifies Tax Treatment for Sale of Equity or Ownership InterestsJune 3, 2022 | Blogs
On June 1, 2022, the Ohio Senate unanimously passed House Bill (HB) 515, which specifies two situati...
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Ohio Tax Talk: Unpacking The New Property Tax ProceduresMay 27, 2022 | Blogs
This article was originally published in Law360 Tax Authority. On April 21, Ohio Gov. Mike DeWine s...
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Kentucky Tax Talk: Unpacking The 2022 Legislative SessionMay 18, 2022 | Blogs
This article was originally published in Law360 Tax Authority. Prior to the 2022 Kentucky legislati...
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How Section 1202’s $50 Million Aggregate Gross Assets Limitation WorksMay 17, 2022 | Blogs
During the past several years, there has been a marked increase across the country in the use of C c...
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Determining the Applicable Section 1202 Exclusion Percentage When Selling Qualified Small Business S...May 13, 2022 | Blogs
When Section 1202 was enacted in 1993, a 50% gain exclusion applicable to the sale of qualified smal...
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Recent West Virginia Tax LegislationApril 25, 2022 | Blogs
This article was originally published in Tax Notes. The West Virginia Legislature’s 2022 regular s...
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Opportunity Zone Reform: The Opportunity Zones Transparency, Extension, and Improvement ActApril 20, 2022 | Blogs
The federal Opportunity Zone tax incentive program has facilitated substantial new investment in des...
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Part 1 – Reinvesting QSBS Sales Proceeds on a Pre-tax Basis Under Section 1045April 19, 2022 | Blogs
Section 1045 allows stockholders to reinvest on a pre-tax basis, proceeds from the sale of qualified...
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Part 2 – Reinvesting QSBS Sales Proceeds on a Pre-tax Basis Under Section 1045
April 19, 2022 | Blogs
Section 1045 allows stockholders to reinvest on a pre-tax basis, proceeds from the sale of qualified...