Adam Halpern

Tax Alert: FTB Disallows California Qualified Small Business Stock Benefits

The California Franchise Tax Board (FTB) recently issued FTB Notice 2012-03, stating that the FTB will disallow the exclusion or deferral of gain under California's qualified small business stock (QSBS) statute for all tax...more

2/5/2013 - Commerce Clause Cutler v Franchise Tax Board Franchise Tax Board Gain Exclusion Income Taxes Qualified Small Business Stock Retroactive Application Retroactive Taxes Tax Deferral