Tax Law

Recent Posts

To Encourage Investment, Small Business Jobs Act Includes Short-Term Full Exclusion from Gross Income of Gain from QSBS
Posted on 8 Nov 2010 by Pepper Hamilton LLP

By Julia D. Corelli and Laura D. Warren On September 27, 2010, President Obama signed into law the Small Business Jobs Act of 2010 (H.R. 5297), which included among many other provisions, a short-term 100 percent exclusion (subject to per... Read More

Proposed Changes to Section 1202 Seek to Introduce a Temporary Full Exclusion for Gain from Disposition of Certain Small Business Stock
Posted on 16 Apr 2010 by Thomas W. Giegerich and Kumar Paul

The proposed changes to the Internal Revenue Code section 1202 could increase interest in investments in small business stock. Section 1202 of the Internal Revenue Code provides a special partial exclusion from gross income for individual taxpayers... Read More