Tax Law Definedâ„¢ Blog

May 13, 2022 | Blogs

When Section 1202 was enacted in 1993, a 50% gain exclusion applicable to the sale of qualified smal...

April 20, 2022 | Blogs

The federal Opportunity Zone tax incentive program has facilitated substantial new investment in des...

April 19, 2022 | Blogs

Section 1045 allows stockholders to reinvest on a pre-tax basis, proceeds from the sale of qualified...

April 19, 2022 | Blogs

Section 1045 allows stockholders to reinvest on a pre-tax basis, proceeds from the sale of qualified...

April 19, 2022 | Blogs

A stockholder must hold qualified small business stock (QSBS) for more than five years in order to c...

April 8, 2022 | Blogs

Now that much of the craziness and uncertainty of the COVID-19 pandemic has passed, which affected t...

April 1, 2022 | Blogs

This article was originally published in Law360 Tax Authority. After making its way through the Ohi...

March 31, 2022 | Blogs

The Taxpayer Advocate Service recently released the National Taxpayer Advocate’s 2021 Annual Repor...

March 30, 2022 | Blogs

Last week, the Kentucky General Assembly passed 2022 House Bill (HB) 500, which will boost Kentuckyâ...

March 29, 2022 | Blogs

Indiana recently enacted a state Affordable and Workforce Housing Tax Credit (the “Affordable Hous...

March 9, 2022 | Blogs

This article was originally published in Law360 Tax Authority. When the Louisville Metro Revenue Com...

March 8, 2022 | Blogs

While the Kentucky General Assembly debates passing significant tax reform legislation during the 20...