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.

Client Alert: Estate, Gift, And Income Tax Changes Under The OBBBA

The One Big Beautiful Bill Act ("OBBBA" or "The Act"), signed into law on July 4, 2025, makes permanent many key provisions of the 2017 Tax Cuts and Jobs Act (TCJA) and includes new measures affecting individuals and families.

United States Tax

CE

Casner & Edwards

New QSBS Changes Make A Powerful Tax Incentive Even More Appealing

Section 1202 of the Internal Revenue Code has long offered compelling tax benefits, but recent changes have made Qualified Small Business Stock (QSBS) even more attractive to investors.

United States Tax

KR

Kaufman Rossin

OBBBA-dee OBBBA-dah, Life Goes On (And A US$15 Million Exemption When It Doesn't): Changes To Estate And Income Tax Provisions In The One Big Beautiful Bill Act

President Trump on July 4, 2025, signed the One Big Beautiful Bill Act (OBBBA) into law. The OBBBA extends key provisions of the 2017 Tax Cuts and Jobs Act (TCJA) set to expire at the end...

United States Tax

D

Dechert

The Recent Expansion Of The QSBS Rules Creates New Opportunities For Venture Capital Funds And Their Investors

The One Big Beautiful Bill Act (the Act), which was signed into law on July 4, 2025 by President Trump, made significant changes to the qualified small business stock (QSBS) rules contained in Section 1202 of the Internal Revenue Code

United States Commercial

WS

Winston & Strawn LLP

Amendments To Section 1202 Tax Exclusion For Sale Of Qualified Small Business Stock Provide To Lift To Startups And Angel Investors

United States Tax

KG

K&L Gates LLP

Complete Guide ToQualified Small Business Stock (QSBS) Tax Exemption

United States Tax

CL

Cantrell Law Firm

Conversion Of Partnership And LLC Interests Into Qualified Small Business Stock

United States Commercial

HK

Holland & Knight

What To Consider When You Are Considering Whether To Grant A Stock Option?

United States Tax

MM

McLane Middleton, Professional Association

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

United States Tax

C

Crowley Law LLC

Wealth Management Update

United States Wealth Mgt

PR

Proskauer Rose LLP

Selling Your Business? Wealth Planning Tips To Prepare

United States Wealth Mgt

KR

Kaufman Rossin

Tax Benefits Of QSBS Expanded Under The "One Big Beautiful Bill Act"

United States Tax

FH

Foley Hoag LLP

CLARITY Bill & GENIUS Act Explained: Crypto Classification And Tax Impact

United States Tax

WS

Winston & Strawn LLP

Section 1202 Gross Assets And Basis Issues For Qualified Small Business Stock

United States Tax

HK

Holland & Knight

The Art Of The (UK) Deal

United States International

BG

Braumiller Law Group, PLLC

New Montana State Income And Property Taxes For 2025 & 2026

United States Tax

PB

Parsons Behle & Latimer

Summary - Tax Provisions In The One Big Beautiful Bill

United States Tax

HE

Hall Estill

Trump Administration Passes The One Big Beautiful Bill Act

United States Tax

FL

Foley & Lardner

Workplace Violence: Why Employers Can't Afford To Ignore The Warning Signs

United States Employment

OK

Offit Kurman

Significant Expansion Of QSBS Tax Benefits Under The One Big Beautiful Bill

The One Big Beautiful Bill Act (OBBBA), signed into law on July 4th by President Trump, contains many sweeping changes to the federal tax code, including a significant expansion of the Qualified Small Business...

United States Tax

MP

Manatt, Phelps & Phillips LLP

One Big Beautiful Bill Act: Key Tax Provisions

The One Big Beautiful Bill Act (the "OBBBA") was signed into law by the President on July 4, 2025. This newsletter provides a high-level summary...

United States Tax

MP

Manatt, Phelps & Phillips LLP

Missouri Tax Legislation Update: Elimination Of Income Tax On Individuals' Capital Gains And Sales Tax On Diapers, Feminine Hygiene Products, And Incontinence Products

New law passed by the Missouri legislature in late May, which Governor Mike Kehoe signed into law on July 10, 2025: (a) eliminates Missouri income tax on individuals' capital gains...

United States Tax

CS

Capes Sokol

President Trump Signs One Big Beautiful Bill Act Into Law

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (the "Act") into law. The Act is similar to the Senate Finance Committee's draft legislative text...

United States Tax

PR

Proskauer Rose LLP

Will Qualified Opportunity Zone Changes Have Investors Hitting Pause?

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Estate Planning Provisions In The One Big Beautiful Bill Act

United States Family

PC

Perkins Coie LLP

One Big Beautiful Bill And Opportunities To Avoid Or Defer Tax On Gains

United States Tax

LS

Lowenstein Sandler

Increases To The Federal Estate And Gift Tax Exemption Under The One Big Beautiful Bill Act

United States Tax

AP

Arnold & Porter

Qualified Small Business Stock (QSBS) Regime Expanded Under 'One Big Beautiful Bill Act'

United States Tax

GT

Greenberg Traurig, LLP

2025 Tax Act: Key Changes For Businesses And Individuals

United States Tax

GT

Greenberg Traurig, LLP

Did You Know That You Can Defer Gain On The Sale Of Your Qualified Opportunity Fund Investment By Reinvesting In Another QOF?

United States Tax

TS

Taft Stettinius & Hollister

Changes To Section 1202 Expand Investment Opportunities For Small Businesses And Startups

United States Tax

ML

Much Law

The Good, The Bad, And The Beautiful: Tax Highlights From The "Big Bill"

United States Tax

CC

Cox, Castle & Nicholson

The One Big Beautiful Bill Becomes Law: Key Real Estate Tax Changes

United States Tax

JD

Jones Day

Did You Know That You Can Defer Gain On The Sale Of Your Qualified Opportunity Fund Investment By Reinvesting In Another QOF?

Taxpayers can defer the tax on the gains that are reinvested in the QOF until the earlier of December 31, 2026 or when they sell the QOF investment.

United States Tax

TS

Taft Stettinius & Hollister

Changes To Section 1202 Expand Investment Opportunities For Small Businesses And Startups

Changes to Section 1202 of the Internal Revenue Code have increased the tax benefits available to investors in small businesses and startups. The changes are part of the One Big Beautiful Bill Act...

United States Tax

ML

Much Law

The Good, The Bad, And The Beautiful: Tax Highlights From The "Big Bill"

On July 4, 2025, President Trump signed the "One Big Beautiful Bill Act" (the "OBBB") into law. The OBBB introduced several amendments to the Internal Revenue Code...

United States Tax

CC

Cox, Castle & Nicholson

The One Big Beautiful Bill Becomes Law: Key Real Estate Tax Changes

The Situation: Signed into law on July 4, 2025, the One Big Beautiful Bill Act (the "Act") permanently extends and modifies several cornerstone provisions of the Tax Cuts and Jobs Act of 2017, restores key business incentives, and makes permanent several key reforms to real estate and passthrough taxation.

United States Tax

JD

Jones Day

Tax Reform 2025: The One Big Beautiful Bill Act Signed Into Law

United States Tax

D

Dechert

One Big Beautiful Bill Act Increases Tax Benefits For Qualified Small Business Stock

President Donald Trump on July 4, 2025, signed into law H.R. 1, commonly referred to as the One Big Beautiful Bill Act (OBBB).

United States Tax

HK

Holland & Knight

QSBS Benefits Expanded Under One Big Beautiful Bill Act

On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (OBBBA), which included revisions to Section 1202 for "qualified small business stock" (QSBS)...

United States Tax

M

Mintz

Trump Administration Passes The One Big Beautiful Bill Act

On July 4, 2025, President Trump signed H.R. 1—referred to as the One Big Beautiful Bill Act (OBBBA).

United States Tax

FL

Foley & Lardner

One Big Beautiful Bill Act – Tax Considerations For Investment Funds

On July 4, 2025, President Donald Trump signed into law extensive tax legislation as part of the One Big Beautiful Bill Act (OBBBA) that will impact the investment fund industry.

United States Tax

FL

Foley & Lardner

One Big Beautiful Bill Act Introduces Significant Domestic And International Tax Changes

United States Tax

MB

Mayer Brown

Expansion Of Qualified Small Business Stock Tax Benefits

United States Tax

HH

Hughes Hubbard & Reed LLP

The Sun Will Not Set: The One Big Beautiful Bill

United States Tax

FF

Farrell Fritz, P.C.

OBBB Act Brings Significant Changes To Section 1202 QSBS Gain Exclusion

United States Tax

GR

Gould & Ratner

How Wealth Advisors Support Your Financial Picture After The Sale Of Your Business

United States Wealth Mgt

KR

Kaufman Rossin

The "Big Beautiful Bill" Is Law: What It Means For Your Tax, Estate, And Business Planning

United States Tax

PB

Porzio, Bromberg & Newman

One Big Beautiful Bill Act Signed Into Law – What Made It Into The Final Bill?

United States Tax

NM

Nelson Mullins Riley & Scarborough LLP

A Permanent Opportunity Zone Program Clears The Senate As Part Of The Big Beautiful Bill Passage Earlier Today – Now, Back To The House For Reconciliation!

United States Tax

DM

Duane Morris LLP

Senate Begins Consideration Of Budget Reconciliation Legislation After Releasing Updated Legislative Text

United States Tax

SJ

Steptoe LLP

Missouri Bill Eliminates Capital Gains Tax

United States Tax

KR

Kutak Rock LLP

Proposed Section 899: Analysis Of Both The House And Senate Bills

United States Tax

AO

A&O Shearman

Senate Finance Committee Proposes Updated And Permanent Qualified Opportunity Zones Text For The 'One, Big, Beautiful Bill'

United States Tax

GT

Greenberg Traurig, LLP

Senate Finance Committee Unveils LIHTC And OZ Reforms In Sweeping Tax Bill

United States Tax

NM

Nelson Mullins Riley & Scarborough LLP

Quarterly Tax Updates: Timely Takeaways On IRS Audits, Art, Aircraft & Estate Planning

United States Tax

PB

Porzio, Bromberg & Newman

Tax Reform 2025: Tax Bill Clears House And Moves To Senate

United States Tax

D

Dechert

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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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