Searching Content indexed under Capital Gains Tax by Foley Hoag LLP ordered by Published Date Descending.
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Tax Reform Impact On Carried Interest For Investment Managers
The federal tax reform legislation that became law on December 22, 2017 contains a provision that will impose a new limitation on investment managers with respect to capital gains derived ...
United States
2 Jan 2018
A "PATH" To Substantial Tax Savings: Qualified Small Business Stock
In the early 1990s, Congress enacted the qualified small business stock ("QSBS") rules to incentivize equity investments in certain corporations.
United States
16 Jun 2016
Taxation Of Copyright Sales: Ordinary Income Or Capital Gain?
Tax day presents several interesting questions for copyright holders.
United States
17 Apr 2014
Congress Extends The 100% Tax Exemption For Gain On Certain Qualified Small Business Stock, With Retroactive Effect, Through 2013
On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012, among its provisions including a tax benefit whereby capital gains from the sale of exchange of certain qualified business stock held by non-corporate taxpayers can qualify for a 100% exclusion.
United States
22 Jan 2013
Qualified Small Business - 100% Tax Exemption Set To Expire At Year End
In 2010, Congress enacted legislation which could provide investors who acquire qualified small business stock ("QSBS") before the end of 2011 with a significant tax benefit.
United States
9 Dec 2011
Eligible Investors May Receive 100% Tax Exemption for Gain on Certain Stock Acquired Before Year-End
The Small Business Jobs and Credit Act of 2010 temporarily permits a total exclusion from federal income taxation of gain from the sale of certain qualified small business stock ("QSBS").
United States
9 Dec 2010
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