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    Corporations Are Eligible to Issue Qualified Small Business Stock (QSBS) Only if They Satisfy Section 1202’s “Aggregate Gross Assets” Test

    August 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 Treatment

    August 8, 2025 | Presidential Administration Impacts

    Section 1202 of the Internal Revenue Code provides a capital gains exclusion for certain qualified s...

    Exploring Section 1202’s Active Business Requirement

    August 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) Planning

    August 2, 2025 | Presidential Administration Impacts

    Section 1202 provides an exclusion from capital gains when a stockholder sells qualified small busin...

    Banking System and Electronic Transfer for Business
    PTET Already Making Waves? Indiana Releases Updated Guidance in Wake of One Big Beautiful Bill Act

    July 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 Case

    July 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 Exclusion

    July 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 Appeals

    July 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 Corporations

    July 22, 2025 | Qualified Small Business Stock (QSBS)

    *This article was updated on July 22, 2025.  Section 1202 provides for a substantial exclusion of g...

    One golden seat in an empty auditorium surrounded by rows of black seats - QSBS Section 1202 Small Business Tax Exclusion
    A Section 1202 Walkthrough: The Qualified Small Business Stock Gain Exclusion

    July 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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