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.

The Final Chapter: Testamentary Instruments For Global Families

As more families live, invest, and hold assets across multiple countries, estate plan ning increasingly requires coordination between legal systems that are not designed to work together.

United States Family

RP

Ruchelman PLLC

Capital + Counterfactual = Income

The UK’s Upper Tribunal considers the mixed member partnership rules in the context of an LLP’s incentive arrangements

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Washington Legislature Adopts Income Tax And Changes To Estate Tax

The Washington state legislature has adjourned for 2026, and key tax changes are in store if Governor Bob Ferguson signs several tax-related bills into law, and if those tax changes then survive expected legal challenges.

United States Tax

KG

K&L Gates LLP

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

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.

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

Back To School 2025: Title IX Updates And How ADR Can Help Universities Resolve Disputes (Podcast)

United States Litigation

J

JAMS

Federal Government Continues Anti-Fraud Enforcement In The Sports Industry And Signals Desire To Work Cooperatively With Organizations Under Investigation

United States Criminal

SJ

Steptoe LLP

Seventh Circuit Roundup: What Recent Decisions Reveal About Pleading, Intent, And Immunity (Podcast)

United States Litigation

BT

Barnes & Thornburg LLP

Monitoring The Hormuz Strait And The Subsequent Trade Volatility

United States International

BG

Braumiller Law Group, PLLC

What Foundations And Other Nonprofits Need To Know About The Foreign Agents Registration Act

United States Government

W

WilmerHale

What Is Qualified Small Business Stock (QSBS)?

Section 1202 of the Internal Revenue Code can be an opportunity for shareholders of qualifying C corporations to exclude a significant portion of capital gains when they sell their shares.

United States Commercial

MG

MGO CPA LLP

Stock Options For Biotech Startups: What They Motivate And What They Don't

Stock options can help you conserve cash while bringing in great people early, when things move fast and every dollar matters. Once you start granting options, the legal, tax and governance details start to matter.

United States Tax

C

Crowley Law LLC

Opportunity Zones 2.0 – Live From The Land Of OZ

Earlier today I had the honor and pleasure of hosting Emily Lavery from Fulcrum Public Affairs and Catherine Lyons from the Economic Innovation Group on our quarterly webinar series "From the Land of OZ" where we focus on all things OZ related.

United States Real Estate

DM

Duane Morris LLP

Does A Section 351 Contribution Of Money Qualify As A "Purchase" Under Section 1045?

Section 1045 allows taxpayers to elect to roll over proceeds from the sale of qualified small business stock ("QSBS")...

United States Tax

FB

FBT Gibbons

Top 10 Legal Issues Family Offices Should Prioritize In 2026

United States Tax

AF

ArentFox Schiff

Sale Of A Business To An ESOP – Key Tax Benefits

United States Tax

BS

Bond, Schoeneck & King PLLC

Second Circuit Affirms Tax Liability Resulting From S Corporation Ownership

United States Tax

LL

Liskow & Lewis

Case Study: Recovering $2.4 Million In Section 1202 Tax Savings After A Business Sale

United States Tax

MG

MGO CPA LLP

New Rules Simplify Section 751 Exchange Reporting

United States Tax

MG

MGO CPA LLP

For Colorado Business Owners, Expanded And Enhanced Tax Credits Make Transition To Employee Ownership Through ESOPs Even More Attractive

United States Tax

TS

Taft Stettinius & Hollister

Opportunity Zones: Capitalizing On This Tax-Advantaged Investment Program

United States Tax

FB

FBT Gibbons

MintzTech Connect Feature: Series SAFE Preferred

United States Commercial

M

Mintz

Washington State Legislature Introduces Bill To Expand Capital Gains Tax To Qualified Small Business Stock

United States Tax

BS

Ballard Spahr LLP

Rolling QSBS Gains Under Section 1045? Don't Ignore Working Capital

United States Tax

FB

FBT Gibbons

Opportunity Zones: Capitalizing On This Tax-Advantaged Investment Program

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.

United States Tax

FB

FBT Gibbons

MintzTech Connect Feature: Series SAFE Preferred

As we enter what we expect will be another dynamic year for the venture capital ecosystem, one theme remains constant: the need for structural clarity in early-stage financing.

United States Commercial

M

Mintz

Washington State Legislature Introduces Bill To Expand Capital Gains Tax To Qualified Small Business Stock

The Washington State Legislature has recently introduced Senate Bill 6229 (and complementary House Bill 2292), which would impose the State's capital gains tax to gains realized from the sale...

United States Tax

BS

Ballard Spahr LLP

Rolling QSBS Gains Under Section 1045? Don't Ignore Working Capital

Our QSBS tax planning group at FBT Gibbons regularly assists taxpayers with Section 1202 planning/substantiation and Section 1045 rollovers into replacement qualified small business stock (QSBS).

United States Tax

FB

FBT Gibbons

A Smart Way To Plan For High State Income Taxes: The Nevada ING Trust

United States Tax

DW

Dickinson Wright PLLC

How The IRS Handles Tax-Free Corporate Distributions Under U.S. Tax Law

This article examines how U.S. tax law governs corporate distributions that may be received by shareholders without immediate dividend taxation, focusing on Earnings and Profits, return of capital rules, and statutory exclusions such as life insurance proceeds.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

How Cryptocurrency Losses Are Taxed In The United States And Canada: Capital Losses vs Business Losses, Respectively

Cryptocurrency tax losses remain one of the most complex and high-risk areas of digital asset taxation in both the United States and Canada.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Signed, Sealed, But Not Delivered? Don't Wonder About Taxes Under New Postal Service Rules

Even in the digital age, most federal and many state agencies consider important documents (like tax returns) filed on time if the filer can prove the documents were mailed by the due date.

United States Tax

N

Nossaman LLP

Navigating The Real Estate Investment Lifecycle: A Strategic Framework For Owners And Investors

Every phase of the real estate investment lifecycle presents distinct tax, compliance, and operational considerations.

United States Real Estate

MG

MGO CPA LLP

What To Watch For As Washington State Crafts A Millionaire's Tax

United States Tax

HK

Holland & Knight

Asset Sale Or Stock Or Equity Sale: How Should Sellers Plan Early?

United States Tax

SF

Stephenson Fournier

Tax-Smart Strategies For Real Estate Investors In 2026

United States Tax

KR

Kaufman Rossin

New Section 892 Regulations: Action Points For Private Fund Sponsors And Non-U.S. Pension Plan & Sovereign Investors

United States Strategy

AG

Akin Gump Strauss Hauer & Feld LLP

Real Estate Tax Considerations In New Hampshire

United States Tax

MM

McLane Middleton, Professional Association

A Proposed Senate Bill Would Force Expats To Renounce US Citizenship. Here's What You Need To Know.

United States Tax

MP

Moodys Private Client Law LLP

Plenty At Stake In A Budget Of Two Halves

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Year-End Tax Planning Tips For Businesses And Their Owners

United States Tax

TS

Taft Stettinius & Hollister

Year-End Tax Moves Celebrities And High-Net-Worth Individuals Can't Afford To Miss

United States Tax

MG

MGO CPA LLP

QSBS Tax Incentives: Insights From FICPA On New Section 1202 Enhancements

United States Tax

KR

Kaufman Rossin

The Top 10 Most Frequently Asked Questions About Renouncing US Citizenship. Get The Truth!

United States Tax

MP

Moodys Private Client Law LLP

The OBBBA Breathes New Life Into Opportunity Zones

United States Tax

SR

Shulman Rogers

Year-End Charitable Planning: Big Changes Coming For 2026

United States Commercial

HK

Holland & Knight

Series SAFE Preferred: Next-Gen Financing Tool For Founders And Investors

United States Finance

M

Mintz

Planning Considerations For The Rest Of 2025 And Into 2026

United States Tax

KM

Katten Muchin Rosenman LLP

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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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