United States: Capital Gains Tax

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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.

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

If you own investment real estate in Oklahoma or anywhere in the United States, there's a powerful tax strategy that could save you hundreds of thousands of dollars when you sell your property.

United States Real Estate

CL

Cantrell Law Firm

Exploring Post-Divorce Tax Implications In Texas

Divorce in Texas brings not just emotional and legal changes—it also sparks new tax responsibilities. For many, the transition raises questions about how to file, which credits...

United States Family

DS

Diggs & Sadler

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

Q: Is my Massachusetts real estate subject to Massachusetts estate tax even if I am not a Massachusetts resident?

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)

A General Power of Appointment (GPOA) is a tax-efficient planning tool that can allow certain assets in an irrevocable trust to receive a step-up in income tax basis at death.

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

Latest Developments In U.S. Taxation Of Cryptocurrency: What American Crypto Traders, Crypto Investors Need To Know Now

United States Tax

RS

Rotfleisch & Samulovitch P.C.

How U.S. Commercial Real Estate Investors Can Best Leverage' Nonrecognition Tax Transactions' To Defer Tax

United States Tax

RS

Rotfleisch & Samulovitch P.C.

The Impact Of The One Big Beautiful Bill Act On Family Offices

United States Tax

HK

Holland & Knight

One Big Beautiful Exemption (For Federal Estate Taxes)

United States Tax

RM

Rich May

Understanding Grantor Trusts: A Complete Guide For Oklahoma Residents

United States Family

CL

Cantrell Law Firm

Trump Administration Passes The One Big Beautiful Bill Act

United States Tax

FL

Foley & Lardner

IRS Introduces Electronic Filing For 83(b) Elections

United States Tax

LL

Liskow & Lewis

Missouri Real Estate Legislative Update: Capital Gains Tax, Brokerage Agreements, And Subsidized Residential Leasing

United States Real Estate

TC

Thompson Coburn LLP

What Honeybees Have Taught Me About Dispute Resolution

United States Litigation

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JAMS

Still On The Fence About Hiring A Lawyer? Here's Why Timing Matters (Video)

United States Law Practice

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Crowley Law LLC

Congress Returns: Funding Fights And Trade Uncertainty (Podcast)

United States International

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Bracewell

District Court Invalidates Patents For Bridge Cheating Detection Software Under § 101

United States IP

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Jeffer Mangels Butler & Mitchell LLP

The Changes To The English Arbitration Regime: What Parties To International Construction Disputes Need To Know

United States Litigation

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JAMS

Special Qualified Small Business Stock Issues Applicable To Pooled Investment Fund Partnerships

The capital gains exclusion under Internal Revenue Code (Code) Section 1202 with respect to gain from the sale or exchange of qualified small business stock (QSBS) is available to any taxpayer other than a corporation.

United States Finance

HK

Holland & Knight

Term Sheets Decoded: What Founders Should Know Before Series A Funding

Term sheets are the first real test of a startup's readiness for institutional capital. While nonbinding in most respects, term sheets outline the major deal terms for startup funding.

United States Commercial

NG

Nyemaster Goode

Crypto For Charity: What U.S. Donors Should Know

TLDR. If you have long-term appreciated crypto, donating the tokens directly to charity can avoid capital gains tax and give you a fair market value deduction.

United States Technology

CG

Cahill Gordon & Reindel LLP

Proposed Rule Modifies Timing Of "Hot Asset" Reporting

The U.S. Department of the Treasury and IRS recently proposed rules that would modify the timing of so-called "hot asset" reporting.

United States Tax

HK

Holland & Knight

Decoding The Tax Implications Of The One Big, Beautiful Bill Act For Companies & Investors

United States Tax

BI

Buchanan Ingersoll & Rooney PC

Client Alert: Estate, Gift, And Income Tax Changes Under The OBBBA

United States Tax

CE

Casner & Edwards

New QSBS Changes Make A Powerful Tax Incentive Even More Appealing

United States Tax

KR

Kaufman Rossin

OBBBA-dee OBBBA-dah, Life Goes On (And A US$15 Million Exemption When It Doesn't): Changes To Estate And Income Tax Provisions In The One Big Beautiful Bill Act

United States Tax

D

Dechert

The Recent Expansion Of The QSBS Rules Creates New Opportunities For Venture Capital Funds And Their Investors

United States Commercial

WS

Winston & Strawn LLP

Amendments To Section 1202 Tax Exclusion For Sale Of Qualified Small Business Stock Provide To Lift To Startups And Angel Investors

United States Tax

KG

K&L Gates LLP

Complete Guide ToQualified Small Business Stock (QSBS) Tax Exemption

United States Tax

CL

Cantrell Law Firm

Conversion Of Partnership And LLC Interests Into Qualified Small Business Stock

United States Commercial

HK

Holland & Knight

What To Consider When You Are Considering Whether To Grant A Stock Option?

United States Tax

MM

McLane Middleton, Professional Association

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

United States Tax

C

Crowley Law LLC

Complete Guide ToQualified Small Business Stock (QSBS) Tax Exemption

If you're building a startup or growing business in Oklahoma, there's a federal tax benefit that could save you millions of dollars when you eventually sell your company. The Qualified Small Business Stock (QSBS)...

United States Tax

CL

Cantrell Law Firm

Conversion Of Partnership And LLC Interests Into Qualified Small Business Stock

Given the recent amendments to Internal Revenue Code Section 1202,1 which increase the benefits of holding qualified small business stock (QSBS)...

United States Commercial

HK

Holland & Knight

What To Consider When You Are Considering Whether To Grant A Stock Option?

Stock options are a popular choice for corporate employers that desire to grant their employees incentive compensation. This makes sense. They afford such employers a means to compensate key employees...

United States Tax

MM

McLane Middleton, Professional Association

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

Choosing the right legal structure is a critical decision for any startup. One of the most common, especially for companies seeking investment, is the C Corporation. But what are the real advantages and disadvantages of this entity type?

United States Tax

C

Crowley Law LLC

Wealth Management Update

United States Wealth Mgt

PR

Proskauer Rose LLP

Significant Expansion Of QSBS Tax Benefits Under The One Big Beautiful Bill

The One Big Beautiful Bill Act (OBBBA), signed into law on July 4th by President Trump, contains many sweeping changes to the federal tax code, including a significant expansion of the Qualified Small Business...

United States Tax

MP

Manatt, Phelps & Phillips LLP

One Big Beautiful Bill Act: Key Tax Provisions

The One Big Beautiful Bill Act (the "OBBBA") was signed into law by the President on July 4, 2025. This newsletter provides a high-level summary...

United States Tax

MP

Manatt, Phelps & Phillips LLP

Missouri Tax Legislation Update: Elimination Of Income Tax On Individuals' Capital Gains And Sales Tax On Diapers, Feminine Hygiene Products, And Incontinence Products

New law passed by the Missouri legislature in late May, which Governor Mike Kehoe signed into law on July 10, 2025: (a) eliminates Missouri income tax on individuals' capital gains...

United States Tax

CS

Capes Sokol

President Trump Signs One Big Beautiful Bill Act Into Law

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (the "Act") into law. The Act is similar to the Senate Finance Committee's draft legislative text...

United States Tax

PR

Proskauer Rose LLP

Will Qualified Opportunity Zone Changes Have Investors Hitting Pause?

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Estate Planning Provisions In The One Big Beautiful Bill Act

United States Family

PC

Perkins Coie LLP

One Big Beautiful Bill And Opportunities To Avoid Or Defer Tax On Gains

United States Tax

LS

Lowenstein Sandler

Increases To The Federal Estate And Gift Tax Exemption Under The One Big Beautiful Bill Act

United States Tax

AP

Arnold & Porter

Qualified Small Business Stock (QSBS) Regime Expanded Under 'One Big Beautiful Bill Act'

United States Tax

GT

Greenberg Traurig, LLP

2025 Tax Act: Key Changes For Businesses And Individuals

United States Tax

GT

Greenberg Traurig, LLP

Did You Know That You Can Defer Gain On The Sale Of Your Qualified Opportunity Fund Investment By Reinvesting In Another QOF?

United States Tax

TS

Taft Stettinius & Hollister

Changes To Section 1202 Expand Investment Opportunities For Small Businesses And Startups

United States Tax

ML

Much Law

The Good, The Bad, And The Beautiful: Tax Highlights From The "Big Bill"

United States Tax

CC

Cox, Castle & Nicholson

The One Big Beautiful Bill Becomes Law: Key Real Estate Tax Changes

United States Tax

JD

Jones Day

Tax Reform 2025: The One Big Beautiful Bill Act Signed Into Law

United States Tax

D

Dechert

Washington State Budget Triggers Higher Business, Capital Gains And Estate Taxes In 2025

United States Tax

HK

Holland & Knight

5 Estate And Trust Planning Strategies For Your High-Net-Worth Family

United States Family

MG

MGO CPA LLP

One Big Beautiful Bill Act

United States Tax

W

WilmerHale

Your Guide To The Tax Implications Of The One Big Beautiful Bill

United States Tax

GR

Gould & Ratner

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Latest Videos

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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

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