QSBS Fundamentals
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Section 1202 Tax Planning: Avoid Losing the Gain Exclusion!October 26, 2020 | Qualified Small Business Stock (QSBS)
Beware of Mixing Section 1202’s Version of Oil and Water – S Corporations and QSBS Our Section 1...
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Dissecting Section 1202’s “Active Business” and “Qualified Trade or Business” Qualification RequirementsAugust 5, 2020 | Qualified Small Business Stock (QSBS)
With the corporate federal income tax rate reduced from 35% to 21%, there is a renewed interest in c...
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Section 1202 Qualification Checklist and Planning PointersNovember 1, 2019 | Qualified Small Business Stock (QSBS)
A basic checklist of qualification requirements to help business owners and tax professionals consid...
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Revisiting the Choice of Entity Decision for the Closely Held BusinessJanuary 2, 2019 | Qualified Small Business Stock (QSBS)
During the past year, numerous articles have summarized and analyzed the changes made by the Tax Cut...
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A Roadmap for Obtaining (and not Losing) the Benefits of Section 1202 StockAugust 20, 2018 | Qualified Small Business Stock (QSBS)
Under IRC § 1202, 100% of gain on the sale of QSBS acquired after September 27, 2010, is generally ...
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What Service Businesses Qualify for IRC §§ 199A’s or 1202’s Benefits?March 12, 2018 | Qualified Small Business Stock (QSBS)
The 2017 Tax Cuts and Jobs Act (the “2017 Tax Act”) ushered in several benefits for C corporatio...
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The 21% Corporate Tax Rate Breathes New Life Into IRC § 1202January 22, 2018 | Qualified Small Business Stock (QSBS)
In the aftermath of the 1986 tax act and the introduction of LLCs, pass-through entities (LLC and S ...