Tax Law Definedâ„¢ Blog
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Determining the Applicable Section 1202 Exclusion Percentage When Selling Qualified Small Business StockMay 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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Opportunity Zone Reform: The Opportunity Zones Transparency, Extension, and Improvement Act
April 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 1045
April 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...
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Selling QSBS Before Satisfying Section 1202’s Five-Year Holding Period Requirement?
April 19, 2022 | Blogs
A stockholder must hold qualified small business stock (QSBS) for more than five years in order to c...
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And They’re Off! Kentucky’s Annual Real Property Tax Appeals Season Begins the First Week of May
April 8, 2022 | Blogs
Now that much of the craziness and uncertainty of the COVID-19 pandemic has passed, which affected t...
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Ohio Tax Talk: How Small Business Relief Would Work
April 1, 2022 | Blogs
This article was originally published in Law360 Tax Authority. After making its way through the Ohi...
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Dealing with IRS Tax Disputes: An Underfunded, Overwhelmed, Yet Formidable Adversary
March 31, 2022 | Blogs
The Taxpayer Advocate Service recently released the National Taxpayer Advocate’s 2021 Annual Repor...
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Kentucky Enacts New Laws to Further Promote the Distilled Spirits Industry
March 30, 2022 | Blogs
Last week, the Kentucky General Assembly passed 2022 House Bill (HB) 500, which will boost Kentuckyâ...
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New Indiana Low-Income Housing Tax Credit
March 29, 2022 | Blogs
Indiana recently enacted a state Affordable and Workforce Housing Tax Credit (the “Affordable Hous...
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Kentucky Tax Talk: Inside Louisville’s New Tax Regulations
March 9, 2022 | Blogs
This article was originally published in Law360 Tax Authority. When the Louisville Metro Revenue Com...
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Major Moment for Kentucky Manufacturers as Supreme Court Determines the Taxability of Machinery, Equipment and Supplies
March 8, 2022 | Blogs
While the Kentucky General Assembly debates passing significant tax reform legislation during the 20...
