Jacob Davis

Foley & Lardner LLP

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Treasury Releases Guidance on the Transition from Interbank Offer Rates to Other Reference Rates with Respect to the Interest...

On June 30, 2023, the United States Department of the Treasury (“Treasury”) published Final Regulations as guidance on the transition from the use of the Interbank Offer Rate (IBOR) to the Secured Overnight Financing Rate...more

7/6/2023 / Foreign Banks , Interest Rates , IRS , Libor , New Guidance , Secured Overnight Funding Rate (SOFR) , Tax Liability , U.S. Treasury

Basics of QSBS and its Application to the Energy Sector

One of the lesser-known yet very beneficial provisions of the Internal Revenue Code (the Code) relating to business investment is Section 1202. Originally passed in 1993 and amended several times over the years, Section 1202...more

9/30/2022 / Active Trade or Business Test , C-Corporation , Energy Sector , Income Tax Act , Internal Revenue Code (IRC) , Investment , Limited Liability Company (LLC) , Qualified Small Business Stock , Shareholders , Small Business

Qualified Small Business Stock: Some Interesting Questions

Section 1202 is a once-obscure tax saving provision that has come into prominence in the last few years. Originally passed in 1993 as a 50% capital gain exclusion, it has been amended several times since. In its current...more

6/29/2022 / C-Corporation , Capital Gains , Corporate Taxes , IRS , Limited Liability Company (LLC) , Small Business , Stocks

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