Capital Gains, Net Investment Income

A Compilation of Enforcement and Non-Enforcement Actions - March 29, 2013

by Michael G. Dana, Peter D. Fetzer, Terry D. Nelson | Foley & Lardner LLP on 3/29/2013

Non-Enforcement Matters: - Recent Newsworthy Remarks by the SEC - SEC Issues “Alert” on the Custody Rule - Securities Exchange Act Issues for Exchange-Traded Funds - Mutual Funds’ After-Tax Returns...more

After the Love is Gone – Tax Planning Considerations for Private Equity and Venture Capital Fund Managers in a Post-Carried...

by Gerald Nowotny on 1/28/2013

Overview - The issue of carried interest taxation as obscure an issue as it is, has gotten all kinds of attention in the media over the last several years. Most recently, the issue garnered national attention during...more

High Net Worth Family Tax Report, Vol. 8, No. 1 - January 2013

by Loeb & Loeb LLP on 1/24/2013

Table of Contents: Remember to file your gift tax return and other follow-up related to 2012 gifts; Review estate plans in light of $5 million exemption becoming permanent; Annual exclusion amount for gifts increased for...more

Fiscal Cliff Legislation Extends Tax Incentive to Invest in Small Businesses

by Evan M. Bienstock, Daniel I. DeWolf, Samuel Effron, Garrett Johnston | Mintz Levin - Venture Capital & Emerging... on 1/21/2013

As a result of the recent “fiscal cliff” legislation, otherwise known as the American Taxpayer Relief Act of 2012 (2012 Tax Act), many individual investors are expecting future tax increases, either in the form of higher...more

Congress Extends the 100% Tax Exemption for Gain on Certain Qualified Small Business Stock, With Retroactive Effect, Through 2013

by Christopher Cawley, Nicola Lemay | Foley Hoag LLP on 1/16/2013

On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012 (the “Act”). Among its provisions, the Act extends a tax benefit whereby capital gains from the sale or exchange of certain...more

Home

Legal News

Find a Lawyer

Browse Subjects

Subscribe

Pro Services

For Reporters

Capital Gains › Net Investment Income

A Compilation of Enforcement and Non-Enforcement Actions - March 29, 2013

After the Love is Gone – Tax Planning Considerations for Private Equity and Venture Capital Fund Managers in a Post-Carried...

High Net Worth Family Tax Report, Vol. 8, No. 1 - January 2013

Fiscal Cliff Legislation Extends Tax Incentive to Invest in Small Businesses

Congress Extends the 100% Tax Exemption for Gain on Certain Qualified Small Business Stock, With Retroactive Effect, Through 2013

New 3.8% Tax on “Net Investment Income” – IRS Issues Proposed Regulations

New 3.8% Medicare Tax on Investment and Unearned Income Beginning in 2013

Estate Planning Update - September 2012: New Taxes Make Year-End Income Tax Planning More Important

Considerations For Tax Planning Opportunities Prior to December 31, 2012

Expand Your Reach