S-Corporation, Capital Gains | JD Supra Law News

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

Built-In Gains Shortened Holding Period Extended By New Tax Bill

by Qian Wang | Fowler White Boggs P.A. on 1/18/2013

Generally, if a corporation converts from a C corporation to a subchapter S corporation, the corporation must hold its appreciated assets for at least 10 years or, otherwise, the corporation must pay taxes (which could be as...more

‘Fiscal Cliff’ Legislation Temporarily Extends Key Provisions for Businesses

by Robert Clary II, Elizabeth Lewis, Martin Milner | McDermott Will & Emery on 1/7/2013

As part of legislation enacted in early 2013 to avert the so-called “fiscal cliff,” Congress temporarily extended several beneficial tax provisions for businesses, including the research credit, the active financing exception...more

Fiscal Cliff Deferred As Congress Finally Acts

by Loeb & Loeb LLP on 1/5/2013

The fiscal cliff has been avoided temporarily as the Congress has passed H.R. 8, the "American Taxpayer Relief Act of 2012" (the "Act"). The Senate passed the Act in the early morning hours of January 1, 2013, by a vote of...more

Rogers Towers: Key Business Tax Provisions in the Small Business Jobs Act of 2010

by Rogers Towers on 10/1/2010

On September 27, 2010, President Obama signed the Small Business Jobs Act of 2010 (the “Act”). The Act includes a number of important tax provisions, including among others, liberalized and expanded expensing for 2010 and...more

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S-Corporation › Capital Gains

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

Built-In Gains Shortened Holding Period Extended By New Tax Bill

‘Fiscal Cliff’ Legislation Temporarily Extends Key Provisions for Businesses

Fiscal Cliff Deferred As Congress Finally Acts

Rogers Towers: Key Business Tax Provisions in the Small Business Jobs Act of 2010

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