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Corporate Taxes › American Taxpayer Relief Act

Shumaker, Loop & Kendrick, LLP

Tax Planning for the “New Normal”

Shumaker, Loop & Kendrick, LLP on

Effective January 1, 2013, the American Taxpayer Relief Act of 2012 (“ATRA”) was enacted into law, finally settling years of debate over the fate of the Bush era tax cuts. On the same day, the 3.8% Medicare Tax on net...more

Morgan Lewis

Congress Extends 100% Gain Exclusion for Small Business Stock

Morgan Lewis on

Favorable tax treatment applies to certain acquisitions of qualified small business stock in 2012 and 2013 and may influence choice-of-entity decisions....more

Ervin Cohen & Jessup LLP

Hidden Gem in New Tax Law – S Corporation Built-In Gain Recognition Period Reduced to 5 Years

Ervin Cohen & Jessup LLP on

More details of the American Taxpayer Relief Act of 2012, which President Obama signed into law yesterday, January 2, 2013, will be release shortly. But in the meantime, we know from the text of the legislation (HR 8) that...more

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