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Inside America’s Ugly Birthday Battle
Trump advisers broke an agreement to fund the bipartisan semiquincentennial celebrations, saying they will not “light taxpayer money on fire.”
Qualified Small Business Stock – Maximizing the Gain Exclusion
By Aaron Pinegar With some advance planning, certain business owners (other than corporations) can achieve substantial tax savings on cash sale proceeds by structuring the transaction as a sale of “qualified small business stock” (commonly referred to as “QSBS,” for short, or as “1202 stock” because it is governed by section 1202 of the Internal Revenue Code of 1986, as amended (the “Code”).
Consider the Qualified Small Business Stock Exclusion
The gain exclusion generally only applies to QSBS originally issued to the taxpayer or acquired by gift from the original taxpayer. Several
IRS to Target Stacking Under Qualified Small Business Stock Rules
RS plans guidance on QSBS stacking strategies. Learn the risks, potential retroactivity, and actions to consider before rules change.
NFL Insider Jonathan Jones Announces He's Leaving CBS Sports
With the 2026 NFL season a little over a month away, Jonathan Jones announced that he's leaving CBS Sports. Jones joined CBS Sports in 2019 and quickly became the network's lead insider for NFL news. In addition to providing in-depth reporting, he made regular appearances on CBS Sports HQ and other ...
Section 1202: Qualified Small Business Stock (QSBS) | Practices
Holland & Knight's tax and corporate attorneys provide a comprehensive Section 1202 QSBS resource covering eligibility, exclusions, tax benefits, planning and exit structuring.