United States: Capital Gains Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Case Study: Recovering $2.4 Million In Section 1202 Tax Savings After A Business Sale

A post-transaction Section 1202 analysis uncovers a critical defect — and turns a near-total loss of QSBS benefits into a multimillion-dollar tax win.

United States Tax

MG

MGO CPA LLP

New Rules Simplify Section 751 Exchange Reporting

Partnerships dealing with Section 751(a) exchanges — those involving so-called "hot assets" like unrealized receivables or inventory items — have faced mounting reporting complexity over the past several years.

United States Tax

MG

MGO CPA LLP

For Colorado Business Owners, Expanded And Enhanced Tax Credits Make Transition To Employee Ownership Through ESOPs Even More Attractive

Business owners contemplating retirement or selling their companies have several options for passing the torch – transferring ownership and control to their children or their family members, listing and selling to third parties...

United States Tax

TS

Taft Stettinius & Hollister

Opportunity Zones: Capitalizing On This Tax-Advantaged Investment Program

Opportunity Zones (or OZs) are designated communities across America where you can invest your capital gains and pay dramatically less in taxes — or even no taxes at all.

United States Tax

FB

FBT Gibbons

MintzTech Connect Feature: Series SAFE Preferred

United States Commercial

M

Mintz

Washington State Legislature Introduces Bill To Expand Capital Gains Tax To Qualified Small Business Stock

United States Tax

BS

Ballard Spahr LLP

Rolling QSBS Gains Under Section 1045? Don't Ignore Working Capital

United States Tax

FB

FBT Gibbons

A Smart Way To Plan For High State Income Taxes: The Nevada ING Trust

United States Tax

DW

Dickinson Wright PLLC

Section 83(b) Elections: Why Founders Who Expect Their Company To Succeed Need To Pay Attention Early

United States Commercial

C

Crowley Law LLC

Debunking Opportunity Zone Myths: What You Need To Know Before States Redesignate In 2026

United States Real Estate

FB

FBT Gibbons

Thinking About Granting Profits Interests To Your Employees? Four Reasons You May Want To Think Again

United States Employment

FL

Foley & Lardner

Asia Tax Bulletin - Winter 2025/2026

MB

Mayer Brown

How The IRS Handles Tax-Free Corporate Distributions Under U.S. Tax Law

United States Tax

RS

Rotfleisch & Samulovitch P.C.

How Cryptocurrency Losses Are Taxed In The United States And Canada: Capital Losses vs Business Losses, Respectively

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Ohio's New E-Verify Workforce Integrity Act: What Construction Employers Need To Know

United States Immigration

Gs

Green and Spiegel

Colorado "Opt-Out" Litigation – Petition For Rehearing En Banc And Amicus Briefs In Support

United States Finance

BS

Ballard Spahr LLP

Simpson Thacher Sustainability And ESG: Regulatory Update – January 2026

Worldwide Environment

ST

Simpson Thacher & Bartlett

Food Venture Financing News – Weekly Issue No. 265

United States Healthcare

DW

Davis Wright Tremaine

401(k) And IRA Contribution Limits For 2026: Retirement Savings, Adjustments For Inflation, And SECURE 2.0 Changes American Taxpayers Must Know About

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Signed, Sealed, But Not Delivered? Don't Wonder About Taxes Under New Postal Service Rules

Even in the digital age, most federal and many state agencies consider important documents (like tax returns) filed on time if the filer can prove the documents were mailed by the due date.

United States Tax

N

Nossaman LLP

Navigating The Real Estate Investment Lifecycle: A Strategic Framework For Owners And Investors

Every phase of the real estate investment lifecycle presents distinct tax, compliance, and operational considerations.

United States Real Estate

MG

MGO CPA LLP

What To Watch For As Washington State Crafts A Millionaire's Tax

Washington state is looking to implement a new state income "Millionaire's Tax" applied to people earning more than $1 million per year.

United States Tax

HK

Holland & Knight

Asset Sale Or Stock Or Equity Sale: How Should Sellers Plan Early?

When you plan to sell your Texas business, the deal structure matters as much as the final price. Two common choices exist: an asset sale or an equity sale.

United States Tax

SF

Stephenson Fournier

Tax-Smart Strategies For Real Estate Investors In 2026

United States Tax

KR

Kaufman Rossin

New Section 892 Regulations: Action Points For Private Fund Sponsors And Non-U.S. Pension Plan & Sovereign Investors

United States Strategy

AG

Akin Gump Strauss Hauer & Feld LLP

Real Estate Tax Considerations In New Hampshire

United States Tax

MM

McLane Middleton, Professional Association

A Proposed Senate Bill Would Force Expats To Renounce US Citizenship. Here's What You Need To Know.

United States Tax

MP

Moodys Private Client Law LLP

Plenty At Stake In A Budget Of Two Halves

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Year-End Tax Planning Tips For Businesses And Their Owners

United States Tax

TS

Taft Stettinius & Hollister

Year-End Tax Moves Celebrities And High-Net-Worth Individuals Can't Afford To Miss

United States Tax

MG

MGO CPA LLP

QSBS Tax Incentives: Insights From FICPA On New Section 1202 Enhancements

United States Tax

KR

Kaufman Rossin

The Top 10 Most Frequently Asked Questions About Renouncing US Citizenship. Get The Truth!

United States Tax

MP

Moodys Private Client Law LLP

The OBBBA Breathes New Life Into Opportunity Zones

United States Tax

SR

Shulman Rogers

Year-End Tax Moves Celebrities And High-Net-Worth Individuals Can't Afford To Miss

Year-end moves like charitable giving, gifting, and tax-loss harvesting can significantly reduce taxes and preserve wealth.

United States Tax

MG

MGO CPA LLP

QSBS Tax Incentives: Insights From FICPA On New Section 1202 Enhancements

FICPA explores how recent updates to §1202 strengthen the benefits available under Qualified Small Business Stock (QSBS), making the incentive even more appealing for founders and early-stage investors.

United States Tax

KR

Kaufman Rossin

The Top 10 Most Frequently Asked Questions About Renouncing US Citizenship. Get The Truth!

A massive shift is taking place among US citizens living abroad: nearly half are now considering renouncing their US citizenship.

United States Tax

MP

Moodys Private Client Law LLP

The OBBBA Breathes New Life Into Opportunity Zones

On July 4, 2025, President Trump signed into law H.R. 1, commonly referred to as the One Big Beautiful Bill Act (the "OBBBA"), which, among other things, reinvigorated the federal Opportunity Zone ("OZ") program.

United States Tax

SR

Shulman Rogers

Year-End Charitable Planning: Big Changes Coming For 2026

United States Commercial

HK

Holland & Knight

How Limited Partnerships Are Taxed In The U.S.: Insights, Advantages, And Drawbacks From A U.S. Tax Lawyer

A Limited Partnership (LP) is a pass-through entity formed under state law that includes at least one general partner (GP) and one or more limited partners (LPs).

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Why Passive Foreign Investment Companies (PFICs) Can Have Severe Tax Consequences: A Guide For U.S. Taxpayers

Many U.S. taxpayers with global investments are unaware of the harsh U.S. tax rules that apply to Passive Foreign Investment Companies, commonly known as PFICs.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

End-Of-Year Tax Planning: Guidelines And Reminders For Annual Gifts

For 2025, each individual can give $19,000 per year to each person, without adverse estate or gift tax consequences and without reducing your unified gift tax credit...

United States Tax

JM

Jeffer Mangels Butler & Mitchell LLP

The Rules Of 1031 "Like Kind" Exchanges

It is worth noting that a 1031 exchange is a tax-deferral technique, not a tax-avoidance technique, because any gain in the sale of the relinquished properties...

United States Tax

Wa

Ward and Smith, P.A.

Act Now To Prepare For Big Changes To Individual Charitable Contribution Deductions

United States Tax

SR

Shulman Rogers

MintzTech Connect: All Things Technology — October 2025

United States Technology

M

Mintz

Understanding 1031 Like-Kind Exchanges: Real Estate Tax Deferral Strategies

United States Real Estate

CL

Cantrell Law Firm

Exploring Post-Divorce Tax Implications In Texas

United States Family

DS

Diggs & Sadler

Is Massachusetts Real Estate Subject To Massachusetts Estate Tax For Non-Residents

United States Real Estate

MM

McLane Middleton, Professional Association

Trust Planning For Estate Tax And Income Tax Benefits – Using A General Power Of Appointment (GPOA)

United States Tax

HL

Hinkle Law Firm

Wealth Management Update

United States Wealth Mgt

PR

Proskauer Rose LLP

Is The Industry Ready For An ETF Share Class?

United States Commercial

KG

K&L Gates LLP

Latest Developments In U.S. Taxation Of Cryptocurrency: What American Crypto Traders, Crypto Investors Need To Know Now

United States Tax

RS

Rotfleisch & Samulovitch P.C.

How U.S. Commercial Real Estate Investors Can Best Leverage' Nonrecognition Tax Transactions' To Defer Tax

United States Tax

RS

Rotfleisch & Samulovitch P.C.

The Impact Of The One Big Beautiful Bill Act On Family Offices

United States Tax

HK

Holland & Knight

One Big Beautiful Exemption (For Federal Estate Taxes)

United States Tax

RM

Rich May

Understanding Grantor Trusts: A Complete Guide For Oklahoma Residents

United States Family

CL

Cantrell Law Firm

Trump Administration Passes The One Big Beautiful Bill Act

United States Tax

FL

Foley & Lardner

IRS Introduces Electronic Filing For 83(b) Elections

United States Tax

LL

Liskow & Lewis

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Latest Videos

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C Corporation: Pros & Cons For Startups (Taxes, Investors & Liability) (Video)

C

Crowley Law LLC

A View On The Spring Budget 2024 (Video)

AM

Alvarez & Marsal

Proposed Regulations Addressing Three-Year Carried Interest Rules: What You Need To Know To Preserve Long-Term Capital Gain Treatment

AO

A&O Shearman

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