United States: Capital Gains Tax

Qualified small business stock (QSBS) and non-QSBS issued to founders, employees and independent contractors is generally subject to Section 83.

Many founders make tax decisions that affect their exit from the business long before a buyer appears, when they’re still privately held and focused on growth rather than liquidity.

Asset versus stock purchase structures create fundamentally different tax, liability, and operational outcomes in M&A transactions. Understanding how deal structure affects basis step-up, successor liability exposure, contract assignment requirements, and after-tax proceeds is essential for Oklahoma buyers and sellers navigating acquisitions in 2026, particularly following the OBBBA tax law changes that reshaped QSBS treatment and capital gains planning.

Following recent inflation adjustments, federal estate, gift, and generation-skipping transfer (GST) tax exemptions have soared to a record-high $15 million per person and $30 million per married couple.

Business sales or similar transactions can end in disaster due to overlooked tax liabilities and poor structuring.

The Tax Cuts and Jobs Act of 2017 designates certain low-income community population census tracts as qualified opportunity zones and creates tax incentives for those with capital gains...

Partnerships dealing with Section 751(a) exchanges — those involving so-called "hot assets" like unrealized receivables or inventory items — have faced mounting reporting complexity over the past several years.

Business owners contemplating retirement or selling their companies have several options for passing the torch – transferring ownership and control to their children or their family members, listing and selling to third parties...

Opportunity Zones (or OZs) are designated communities across America where you can invest your capital gains and pay dramatically less in taxes — or even no taxes at all.