Tax Law Defined™ Blog
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Corporations Are Eligible to Issue Qualified Small Business Stock (QSBS) Only if They Satisfy Section 1202’s “Aggregate Gross Assets” TestAugust 11, 2025 | Presidential Administration Impacts
Section 1202 permits a taxpayer to claim a gain exclusion in connection with the sale or exchange (i...
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Section 1202 and QSBS: A Survey of States That Don’t Conform to the Federal TreatmentAugust 8, 2025 | Presidential Administration Impacts
Section 1202 of the Internal Revenue Code provides a capital gains exclusion for certain qualified s...
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Exploring Section 1202’s Active Business RequirementAugust 5, 2025 | Qualified Small Business Stock (QSBS)
Section 1202 provides an exclusion from capital gains when a stockholder sells qualified small busin...
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Exploring the Role of Partnerships in Qualified Small Business Stock (QSBS) PlanningAugust 2, 2025 | Presidential Administration Impacts
Section 1202 provides an exclusion from capital gains when a stockholder sells qualified small busin...
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PTET Already Making Waves? Indiana Releases Updated Guidance in Wake of One Big Beautiful Bill ActJuly 30, 2025 | Presidential Administration Impacts
The One Big Beautiful Bill Act (OBBBA) has changed the game in the world of tax with respect to many...
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West Virginia Office of Tax Appeals Holds for Out-of-State Methanol Marketer in Motor Fuel Excise Tax CaseJuly 30, 2025 | Blogs
The West Virginia Office of Tax Appeal recently held in favor of a methanol marketing company, vacat...
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Maximizing Section 1202’s Gain ExclusionJuly 25, 2025 | Qualified Small Business Stock (QSBS)
Section 1202 permits a taxpayer to claim a gain exclusion in connection with the sale or exchange (i...
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Broad Standing of “Aggrieved Parties” in West Virginia Property Tax AppealsJuly 23, 2025 | Blogs
In a December of 2023 decision, the Intermediate Court of Appeals West Virginia held that EQT Produc...
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Advanced Section 1202 (QSBS) Planning for S CorporationsJuly 22, 2025 | Qualified Small Business Stock (QSBS)
*This article was updated on July 22, 2025. Section 1202 provides for a substantial exclusion of g...
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A Section 1202 Walkthrough: The Qualified Small Business Stock Gain ExclusionJuly 22, 2025 | Presidential Administration Impacts
*This article was updated in July 2025 to reflect the changes to Section 1202 under the One Big Beau...
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Substantiating the Right to Claim QSBS Tax Benefits | Part 2July 18, 2025 | Qualified Small Business Stock (QSBS)
Section 1202 provides an exclusion from capital gains when a stockholder sells qualified small busin...
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Substantiating the Right to Claim QSBS Tax Benefits | Part 1
July 15, 2025 | Qualified Small Business Stock (QSBS)
Section 1202 provides an exclusion from capital gains when a stockholder sells qualified small busin...