Berman v. Comm’r, 1 released on July 16, 2024, is a great example of making lemonade when life hands you a lemon. Although the taxpayers lost the federal income tax deferral of a stock sale to an ...

The Internal Revenue Code (IRC) Section 453 provides a mechanism for deferring capital gains taxes through installment sales. However, not all strategies that claim to rely on this section are treated ...

Recently, a private equity fund manager approached me for my insight on a business sale. He knew a person selling a business who was complaining about the amount he’d have to pay in commissions, fees ...

As a seasoned attorney specializing in tax law and financial planning, I've helped numerous clients navigate the complexities of capital gains tax, particularly through the use of an IRS Code 453 ...

In recent years, the utilization of qualified small business stock (“QSBS”) has grown considerably. Many businesses are formed as corporations at conception, private equity investors calculate the tax ...