United States: Capital Gains Tax

Subscribe

Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Stock Options For Biotech Startups: What They Motivate And What They Don't

Stock options can help you conserve cash while bringing in great people early, when things move fast and every dollar matters. Once you start granting options, the legal, tax and governance details start to matter.

United States Tax

C

Crowley Law LLC

Opportunity Zones 2.0 – Live From The Land Of OZ

Earlier today I had the honor and pleasure of hosting Emily Lavery from Fulcrum Public Affairs and Catherine Lyons from the Economic Innovation Group on our quarterly webinar series "From the Land of OZ" where we focus on all things OZ related.

United States Real Estate

DM

Duane Morris LLP

Does A Section 351 Contribution Of Money Qualify As A "Purchase" Under Section 1045?

Section 1045 allows taxpayers to elect to roll over proceeds from the sale of qualified small business stock ("QSBS")...

United States Tax

FB

FBT Gibbons

Top 10 Legal Issues Family Offices Should Prioritize In 2026

Family offices enter 2026 amid structural changes across tax policy, fiduciary law, and regulatory administration. The One Big Beautiful Bill Act (OBBBA or OB3)...

United States Tax

AF

ArentFox Schiff

Sale Of A Business To An ESOP – Key Tax Benefits

United States Tax

BS

Bond, Schoeneck & King PLLC

The One Big Beautiful Bill: It's Big, But How Beautiful Is It? (Podcast)

United States Tax

LS

Lowenstein Sandler

Second Circuit Affirms Tax Liability Resulting From S Corporation Ownership

United States Tax

LL

Liskow & Lewis

Case Study: Recovering $2.4 Million In Section 1202 Tax Savings After A Business Sale

United States Tax

MG

MGO CPA LLP

New Rules Simplify Section 751 Exchange Reporting

United States Tax

MG

MGO CPA LLP

For Colorado Business Owners, Expanded And Enhanced Tax Credits Make Transition To Employee Ownership Through ESOPs Even More Attractive

United States Tax

TS

Taft Stettinius & Hollister

Opportunity Zones: Capitalizing On This Tax-Advantaged Investment Program

United States Tax

FB

FBT Gibbons

MintzTech Connect Feature: Series SAFE Preferred

United States Commercial

M

Mintz

Washington State Legislature Introduces Bill To Expand Capital Gains Tax To Qualified Small Business Stock

United States Tax

BS

Ballard Spahr LLP

Rolling QSBS Gains Under Section 1045? Don't Ignore Working Capital

United States Tax

FB

FBT Gibbons

SECURE 2.0: Key Provisions And Tax Planning Implications For American Retirees

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Mediator-and Arbitrator-Retained Experts In Construction Or Business Disputes

United States Litigation

J

JAMS

Federal Government Continues Anti-Fraud Enforcement In The Sports Industry And Signals Desire To Work Cooperatively With Organizations Under Investigation

United States Criminal

SJ

Steptoe LLP

Congress Proposes Major Overhaul Of WARN: What Employers Need To Know About The Fair Warning Act

United States Employment

PR

Proskauer Rose LLP

Ohio's New E-Verify Workforce Integrity Act: What Construction Employers Need To Know

United States Immigration

Gs

Green and Spiegel

A Smart Way To Plan For High State Income Taxes: The Nevada ING Trust

As a trust and estates and tax attorney, I am frequently asked by clients (and colleagues) if there are options to reduce the income tax burden...

United States Tax

DW

Dickinson Wright PLLC

Section 83(b) Elections: Why Founders Who Expect Their Company To Succeed Need To Pay Attention Early

In the early stages of most life sciences and other technology companies, momentum is driven by ideas that have future commercial value rather than immediate cash returns.

United States Commercial

C

Crowley Law LLC

Debunking Opportunity Zone Myths: What You Need To Know Before States Redesignate In 2026

Since their creation in 2017, Opportunity Zones (or OZs) have channeled billions of dollars into over 8,700 designated census tracts nationwide, making the OZ program...

United States Real Estate

FB

FBT Gibbons

Thinking About Granting Profits Interests To Your Employees? Four Reasons You May Want To Think Again

We are often asked by owners of limited liability companies (LLCs) to help them issue "profits interests" to service providers of their LLCs. At first glance...

United States Employment

FL

Foley & Lardner

Asia Tax Bulletin - Winter 2025/2026

MB

Mayer Brown

How The IRS Handles Tax-Free Corporate Distributions Under U.S. Tax Law

United States Tax

RS

Rotfleisch & Samulovitch P.C.

How Cryptocurrency Losses Are Taxed In The United States And Canada: Capital Losses vs Business Losses, Respectively

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Signed, Sealed, But Not Delivered? Don't Wonder About Taxes Under New Postal Service Rules

United States Tax

N

Nossaman LLP

Navigating The Real Estate Investment Lifecycle: A Strategic Framework For Owners And Investors

United States Real Estate

MG

MGO CPA LLP

What To Watch For As Washington State Crafts A Millionaire's Tax

United States Tax

HK

Holland & Knight

Asset Sale Or Stock Or Equity Sale: How Should Sellers Plan Early?

United States Tax

SF

Stephenson Fournier

Tax-Smart Strategies For Real Estate Investors In 2026

United States Tax

KR

Kaufman Rossin

New Section 892 Regulations: Action Points For Private Fund Sponsors And Non-U.S. Pension Plan & Sovereign Investors

United States Strategy

AG

Akin Gump Strauss Hauer & Feld LLP

Real Estate Tax Considerations In New Hampshire

United States Tax

MM

McLane Middleton, Professional Association

Asset Sale Or Stock Or Equity Sale: How Should Sellers Plan Early?

When you plan to sell your Texas business, the deal structure matters as much as the final price. Two common choices exist: an asset sale or an equity sale.

United States Tax

SF

Stephenson Fournier

Tax-Smart Strategies For Real Estate Investors In 2026

As provisions of the 2025 tax reform go into effect, both knowledge of the tax incentives available and a team of qualified professionals are essential to serving clients and managing your own property portfolio.

United States Tax

KR

Kaufman Rossin

New Section 892 Regulations: Action Points For Private Fund Sponsors And Non-U.S. Pension Plan & Sovereign Investors

The Treasury also proposed new regulations that introduce a limited safe harbor for loan origination activities (the 2025 Proposed Regulations).

United States Strategy

AG

Akin Gump Strauss Hauer & Feld LLP

Real Estate Tax Considerations In New Hampshire

Real estate transactions in New Hampshire invariably carry tax consequences. Whether you are a business owner, investor, or advisor, thoughtful tax planning is critical to preserving value and avoiding costly missteps.

United States Tax

MM

McLane Middleton, Professional Association

A Proposed Senate Bill Would Force Expats To Renounce US Citizenship. Here's What You Need To Know.

United States Tax

MP

Moodys Private Client Law LLP

The Top 10 Most Frequently Asked Questions About Renouncing US Citizenship. Get The Truth!

A massive shift is taking place among US citizens living abroad: nearly half are now considering renouncing their US citizenship.

United States Tax

MP

Moodys Private Client Law LLP

The OBBBA Breathes New Life Into Opportunity Zones

On July 4, 2025, President Trump signed into law H.R. 1, commonly referred to as the One Big Beautiful Bill Act (the "OBBBA"), which, among other things, reinvigorated the federal Opportunity Zone ("OZ") program.

United States Tax

SR

Shulman Rogers

Year-End Charitable Planning: Big Changes Coming For 2026

With the end of 2025 quickly approaching, donors and charities alike are preparing for the year-end giving season.

United States Commercial

HK

Holland & Knight

Series SAFE Preferred: Next-Gen Financing Tool For Founders And Investors

How is Series SAFE Preferred different? Unlike SAFEs, Series SAFE Preferred is actual stock under a filed charter. Investors gain stockholder rights from day one...

United States Finance

M

Mintz

Planning Considerations For The Rest Of 2025 And Into 2026

United States Tax

KM

Katten Muchin Rosenman LLP

New Charitable Giving Rules For 2026 May Require 2025 Planning

United States Commercial

W

WilmerHale

Election Day Update: Texas Voters Approve All 17 Constitutional Amendments

United States Tax

GT

Greenberg Traurig, LLP

How Limited Partnerships Are Taxed In The U.S.: Insights, Advantages, And Drawbacks From A U.S. Tax Lawyer

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Why Passive Foreign Investment Companies (PFICs) Can Have Severe Tax Consequences: A Guide For U.S. Taxpayers

United States Tax

RS

Rotfleisch & Samulovitch P.C.

End-Of-Year Tax Planning: Guidelines And Reminders For Annual Gifts

United States Tax

JM

Jeffer Mangels & Mitchell LLP

The Rules Of 1031 "Like Kind" Exchanges

United States Tax

Wa

Ward and Smith, P.A.

Act Now To Prepare For Big Changes To Individual Charitable Contribution Deductions

United States Tax

SR

Shulman Rogers

MintzTech Connect: All Things Technology — October 2025

United States Technology

M

Mintz

Understanding 1031 Like-Kind Exchanges: Real Estate Tax Deferral Strategies

United States Real Estate

CL

Cantrell Law Firm

Exploring Post-Divorce Tax Implications In Texas

United States Family

DS

Diggs & Sadler

Is Massachusetts Real Estate Subject To Massachusetts Estate Tax For Non-Residents

United States Real Estate

MM

McLane Middleton, Professional Association

Trust Planning For Estate Tax And Income Tax Benefits – Using A General Power Of Appointment (GPOA)

United States Tax

HL

Hinkle Law Firm

Wealth Management Update

United States Wealth Mgt

PR

Proskauer Rose LLP

Is The Industry Ready For An ETF Share Class?

United States Commercial

KG

K&L Gates LLP

See more

Latest Videos

See more

C Corporation: Pros & Cons For Startups (Taxes, Investors & Liability) (Video)

C

Crowley Law LLC

A View On The Spring Budget 2024 (Video)

AM

Alvarez & Marsal

Proposed Regulations Addressing Three-Year Carried Interest Rules: What You Need To Know To Preserve Long-Term Capital Gain Treatment

AO

A&O Shearman

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More