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.

GENIUS Act Crypto Tax Guide 2025-2026: What US Investors, Businesses, And Taxpayers Need To Know About The New Stablecoin Law, Form 1099-DA, And Digital Asset Regulation

The United States cryptocurrency regulatory landscape has undergone its most dramatic transformation in history. The signing of the GENIUS Act into law on July 18, 2025 — the first comprehensive federal crypto statute ever enacted — marks a before-and-after moment for American digital asset law.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

JONES DAY TALKS®: Shield & Supply: Unlocking NATO Procurement Opportunities (Podcast)

Early decisions about a start-up's legal structure can dramatically affect tax outcomes and financial returns as the company grows and reaches liquidity events. Understanding the Qualified Small Business Stock (QSBS) exemption and implementing proper structuring from the outset can significantly enhance returns for both founders and investors.

United States Tax

JD

Jones Day

Qualified Small Business Stock Is Now Even More Valuable: What NC Business Owners Need To Know About Changes In The One Big Beautiful Bill

The One Big Beautiful Bill Act has fundamentally transformed the Qualified Small Business Stock exclusion under Section 1202, creating unprecedented tax-saving opportunities for entrepreneurs and investors.

United States Tax

Wa

Ward and Smith, P.A.

Tax Considerations When Bringing On A New Partner Or Investor For Closely Held Businesses

When adding a partner or outside investor to your business, understanding the tax implications is crucial for both personal and business finances. This comprehensive guide explores entity structure considerations...

United States Tax

Wa

Ward and Smith, P.A.

Qualified Small Business Stock In The United States: New Enhanced Tax Benefits Under IRC §1202

United States Tax

GGI Global Alliance

Illinois Decouples From Section 1202 Qualified Small Business Stock Exclusion

United States Tax

TS

Taft Stettinius & Hollister

Opportunity Zones 2.0: What Entertainers Need To Know Now

United States Tax

JM

Jeffer Mangels & Mitchell LLP

The Hidden Tax Risks In Business Succession Plans And How To Avoid Them

United States Tax

FL

Fennemore

Ten Minute Interview: Reducing Transaction Risk (Video)

United States Tax

FL

Foley & Lardner

QSBS Trust Stacking Comes Under The Microscope

United States Tax

FL

Foley & Lardner

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

United States Tax

LS

Lowenstein Sandler

Act 60 Tax Compliance: IRS Scrutiny, Reporting And Remediation For Fund, Crypto Investors

United States Tax

HK

Holland & Knight

Massachusetts High Court Keeps Income Tax Rate Reduction Initiative Off 2026 Ballot

United States Tax

GT

Greenberg Traurig, LLP

Seeing What Sticks: Congress Considers Eight Crypto Tax Bills

United States Tax

HL

Hogan Lovells Cadwalader

Mintz On Air: Practical Policies — The Risks of AI Prompt Injections in the Workplace (Podcast)

United States Employment

M

Mintz

Trump Administration Directs Establishment Of Program For Private-Sector Participation In Cyber Operations Against Transnational Criminal Organizations

United States Government

W

WilmerHale

Weekly Sanctions Update: August 24, 2026

Worldwide Government

S

Steptoe LLP

Antitrust & Competition Technology 1H 2026 Update

United States Anti-trust

GP

Goodwin Procter LLP

A New Sanctions Landscape In The Middle East

Worldwide International

HK

Holland & Knight

Using Trusts To Maximise The Benefits Of Qualified Small Business Stock In The US

Section 1202 of the US tax code offers qualified small business stock (QSBS) holders the ability to exclude significant capital gains from federal income tax, with recent legislation raising the exclusion cap to $15 million per taxpayer for stock acquired after July 4, 2025. Strategic use of properly structured non-grantor trusts can multiply these tax benefits through "trust stacking" while simultaneously achieving substantial estate tax savings. Cross-border families and multinational founders must coordi

United States Tax

GGI Global Alliance

FIFA World Cup 2026 And US Tax: What American Homeowners, Residents, Foreign Nationals, And Athletes Need To Know

A comprehensive guide to short-term rental income, the 14-day rule, FDAP withholding, the W-8ECI election, sports betting taxation, side hustle reporting, the jock tax, Central Withholding Agreements, and IRS enforcement — for both US residents and nonresident aliens participating in the 2026 FIFA World Cup.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Ohio Opens Nomination Window For Opportunity Zones 2.0 Designations

Ohio has opened a 30-day window for stakeholders to nominate census tracts for the next generation of federal opportunity zone designations, with the state projected to have 62 fewer zones than the original program.

United States Tax

DW

Dickinson Wright PLLC

Integrating Section 1202 Eligibility Into Your M&A Planning

For many founders and early investors, Qualified Small Business Stock (QSBS) doesn’t become real until a deal is on the table.

United States Tax

MG

MGO CPA LLP

QSBS Planning In 2026: The Small Mistakes That Can Destroy A Massive Tax Benefit

United States Tax

GU

Gesmer Updegrove LLP

Taxation Of Cryptocurrency Staking Update: Tax Court Rules In Paschall V. Commissioner That Rewards Are Includable In Gross Income Upon Receipt

United States Tax

TS

Taft Stettinius & Hollister

Plan Early Or Pay Later: Why And When To File An 83(b) Election

United States Employment

Metz Lewis Brodman Must O'Keefe

Washington Millionaires’ Income Tax: What It May Mean For You

United States Tax

Sr

Stokes Lawrence, P.S.

Working On Borrowed Time? The Risk-Reward Calculus Of Recourse Notes For Equity

United States Employment

FL

Foley & Lardner

IRS Finalizes Rules Easing Reporting Burden For Partnership Interest Sales

United States Tax

LL

Liskow & Lewis

QSBS Stacking: Leveraging Gifts And Trusts For Additional Section 1202 Exclusions

United States Tax

FL

Foley & Lardner

Report d’imposition de l’article 150-0 B ter du CGI : appréciation individualisée du seuil de 10 % applicable en matière de soulte en cas d’apports multiples

United States Tax

MB

Mayer Brown

Earnouts In M&A Transactions: Bridging The Valuation Gap

United States Commercial

CL

Cantrell Law Firm

Exploring The Tax Consequences Of Exchanging Unrestricted QSBS (Section 1202 Stock) For Restricted Stock

United States Tax

FB

FBT Gibbons

QSBS Stacking: Leveraging Gifts And Trusts For Additional Section 1202 Exclusions

Section 1202 of the Internal Revenue Code offers substantial tax benefits for qualified small business stock (QSBS) holders, allowing exclusion of gains up to $10 million or more per taxpayer. Strategic gifting of QSBS shares to family members, trusts, and other entities can multiply these exclusions, potentially sheltering tens of millions in capital gains from federal taxation while navigating complex timing, gift tax, and trust structure considerations.

United States Tax

FL

Foley & Lardner

Report d’imposition de l’article 150-0 B ter du CGI : appréciation individualisée du seuil de 10 % applicable en matière de soulte en cas d’apports multiples

En contrepartie, il a reçu 149 732 actions de la SAS Holding B d’une valeur nominale de 10 euros, et a perçu trois soultes de respectivement 18 000 euros, 40 000 euros et 90 000 euros, expressément rattachées dans l’acte d’apport aux titres de trois des six sociétés.

United States Tax

MB

Mayer Brown

Earnouts In M&A Transactions: Bridging The Valuation Gap

In most private M&A deals, the hardest number to agree on is the purchase price. Sellers know what their business is worth based on momentum, pipeline, and potential. Buyers see risk...

United States Commercial

CL

Cantrell Law Firm

Exploring The Tax Consequences Of Exchanging Unrestricted QSBS (Section 1202 Stock) For Restricted Stock

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

United States Tax

FB

FBT Gibbons

Real World Scenarios: Converting LLCs Or S Corporations For QSBS Qualification Before A Sale

United States Tax

MG

MGO CPA LLP

Recent California Decisions On Real Property, Floods, And COVID: Taxpayers One, Government One

Two recent California tax decisions reveal contrasting outcomes for property owners dealing with disaster-related losses. While taxpayers secured a victory allowing tax-deferred rollovers on partially destroyed flood-damaged...

United States Tax

N

Nossaman LLP

Washington State 2026 Session: Legislature Repeals And Rolls Back Certain Recently Enacted Taxes

Following adjournment of the 2026 Washington State legislative session on March 12, 2026, Governor Bob Ferguson signed into law several bills that repealed...

United States Tax

BS

Ballard Spahr LLP

Planning Around New York’s Gift Clawback: Managing Income And Estate Tax Exposure

It is important to consider that gifts made within three years of a decedent’s death are “clawed back” into a decedent’s New York taxable estate.

United States Tax

FF

Farrell Fritz, P.C.

Opportunity Zones 2.0: A Critical Role For State Housing Agencies

As the U.S. grapples with a multi layered housing crisis, the need for states to act strategically and mobilize public, private and civic...

United States Real Estate

FB

FBT Gibbons

Before You Buy That S‑Corp…

United States Tax

TL

Torys LLP

The Final Chapter: Testamentary Instruments For Global Families

United States Family

RP

Ruchelman PLLC

Capital + Counterfactual = Income

United States Tax

HL

Hogan Lovells Cadwalader

Washington Legislature Adopts Income Tax And Changes To Estate Tax

United States Tax

KG

K&L Gates LLP

Inflation Adjustment Sends Federal Estate, Gift, GST Tax Exemptions Soaring

United States Tax

SR

McDermott Will & Schulte

Frequently Overlooked Tax Considerations In M&A And Corporate Deals

United States Tax

Aa

Adams and Reese

Key Changes To The Opportunity Zone Program In The One Big Beautiful Bill Act

United States Tax

Aa

Adams and Reese

Washington State Tax Legislation—Not Every Ox Got Gored

United States Tax

BS

Ballard Spahr LLP

2026 Estate Tax Update: $15M Exemption & OBBBA Rules

United States Tax

JP

Johnson, Pope, Bokor, Ruppel & Burns

How Does A Corporation's S Corporation History Affect A Taxpayer's Eligibility To Claim Section 1202's Gain Exclusion?

United States Tax

FB

FBT Gibbons

The New Crypto Playbook

United States Technology

FF

Farrell Fritz, P.C.

Tim's Tax News On The Tenth – March 2026

United States Tax

LL

Lavelle Law

Succession Planning For Oklahoma Family Businesses

United States Family

CL

Cantrell Law Firm

New Paths To Credit Monetization And Community Investment After The OBBBA

United States Tax

MG

MGO CPA LLP

Tax Planning Opportunities For Data Center Land Assembly — Net Investment Income Tax Exemption For Active Participants In Land Assemblage Activities

United States Tax

KM

Katten Muchin Rosenman 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