Bryan Smith

Bryan Smith

Perkins Coie

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Capital Gains Tax Exclusion for Certain New Investments in Small Businesses Made Permanent

President Obama signed into law the Protecting Americans from Tax Hikes Act of 2015 (the PATH Act) on December 18, 2015. Among other provisions, the PATH Act provides that the 100 percent exclusion from gross income of...more

12/30/2015 - C-Corporation Capital Gains Investment New Legislation Popular Protecting Americans from Tax Hikes (PATH) Act Qualified Small Business Stock

Don’t Burst My Bubble! IRS Provides Clarity for F Reorganizations

Recently, the Internal Revenue Service issued final regulations addressing reorganizations, commonly referred to as “F reorganizations,” under Section 368(a)(1)(F) of the Internal Revenue Code (the Code). F reorganizations...more

10/6/2015 - Asset Transfer Corporate Counsel Internal Revenue Code (IRC) IRS Reorganizations

Investment Window For Capital Gains Tax Exclusion For Certain New Investments In Small Businesses Extended To December 31, 2013

On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012 (the Act). Among other provisions, the Act provides that the 100% exclusion from gross income of certain capital gains from sales...more

1/15/2013 - American Taxpayer Relief Act Capital Gains Fiscal Cliff Gain Exclusion Income Taxes Qualified Small Business Stock

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