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.

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

The October 2025 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 4.60%, down from 4.80% in September.

United States Wealth Mgt

PR

Proskauer Rose LLP

Is The Industry Ready For An ETF Share Class?

On 29 September 2025, the SEC issued notice of an exemptive application filed by Dimensional Fund Advisors LP, et al. seeking relief to offer index-based or actively managed funds that have one or more mutual fund share classes and 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

As crypto continues to evolve rapidly, so does the U.S. taxation of cryptocurrency, with the IRS and other federal agencies taking an increasingly active role in regulating and enforcing compliance with tax and all other applicable laws.

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

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

United States Finance

HK

Holland & Knight

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

United States Commercial

NG

Nyemaster Goode

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

United States Technology

CG

Cahill Gordon & Reindel LLP

Evolving Challenges In Employment Mediation: Managing Emotions, Shifting Strategies And Legal Trends (Podcast)

United States Employment

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JAMS

Artificial Intelligence 2025 - Trends And Developments

United States Technology

SJ

Steptoe LLP

Mass Deportations: How Donald Trump Is Weaving A 'Dangerous' Web Of 'Host Countries'

United States Immigration

Gs

Green and Spiegel

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

United States Litigation

J

JAMS

[PODCAST] Utilizing Co-Mediation - Bringing Together Multiple Perspectives To Reach Effective Settlements

United States Litigation

J

JAMS

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

On July 4, President Donald Trump signed the One Big, Beautiful Bill Act into law, solidifying sweeping changes to the Internal Revenue Code that will impact nearly...

United States Tax

BI

Buchanan Ingersoll & Rooney PC

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

The One Big Beautiful Bill Act ("OBBBA" or "The Act"), signed into law on July 4, 2025, makes permanent many key provisions of the 2017 Tax Cuts and Jobs Act (TCJA) and includes new measures affecting individuals and families.

United States Tax

CE

Casner & Edwards

New QSBS Changes Make A Powerful Tax Incentive Even More Appealing

Section 1202 of the Internal Revenue Code has long offered compelling tax benefits, but recent changes have made Qualified Small Business Stock (QSBS) even more attractive to investors.

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

Wealth Management Update

United States Wealth Mgt

PR

Proskauer Rose LLP

Selling Your Business? Wealth Planning Tips To Prepare

United States Wealth Mgt

KR

Kaufman Rossin

Tax Benefits Of QSBS Expanded Under The "One Big Beautiful Bill Act"

United States Tax

FH

Foley Hoag LLP

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

August 2025 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts.

United States Wealth Mgt

PR

Proskauer Rose LLP

Selling Your Business? Wealth Planning Tips To Prepare

Selling your business can be one of the most significant financial events in your life. While the sale price and deal terms often take center stage, it's the pre-sale planning...

United States Wealth Mgt

KR

Kaufman Rossin

Tax Benefits Of QSBS Expanded Under The "One Big Beautiful Bill Act"

On July 4, 2025, "The One Big Beautiful Bill Act," Pub. L. No. 119-21, was signed into law, introducing significant expansions of the tax benefits of "qualified small business stock" issued on or after July 5, 2025.

United States Tax

FH

Foley Hoag LLP

CLARITY Bill & GENIUS Act Explained: Crypto Classification And Tax Impact

United States Tax

WS

Winston & Strawn LLP

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?

The 2025 Tax Act cements tax benefits offered under the Qualified Opportunity Zone ("QOZ") program, which was created to incentivize investment in low-income...

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Estate Planning Provisions In The One Big Beautiful Bill Act

The Act permanently extends the doubled gift, estate, and generation-skipping tax exclusion amount to $15 million per individual and $30 million per married couple, indexed for inflation.

United States Family

PC

Perkins Coie LLP

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

On July 4, 2025, President Donald Trump signed into law the One Big Beautiful Bill Act (H.R.1) (OBBBA). This alert focuses on OBBBA changes regarding qualified small business stock (QSBS)...

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

One Big Beautiful Bill Act Increases Tax Benefits For Qualified Small Business Stock

United States Tax

HK

Holland & Knight

QSBS Benefits Expanded Under One Big Beautiful Bill Act

United States Tax

M

Mintz

One Big Beautiful Bill Act – Tax Considerations For Investment Funds

United States Tax

FL

Foley & Lardner

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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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