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 ...

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 ...

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 ...

For decades, savvy investors, business owners and high-net-worth individuals have sought strategies to legally defer capital gains taxes on the sale of highly appreciated assets. One powerful tool ...