Revenue Procedure 2001–43 SECTION 1. PURPOSE This revenue procedure clarifies Rev. Proc. 93–27 (1993–2 C.B. 343) by providing guidance...
I. Introduction Limited Liability Companies and partnerships (both referred to here as “LLCs”) can issue 4 basic forms of equity...
This revenue procedure provides guidance on the treatment of the receipt of a partnership profits interest for services provided...
On November 10, 2010, the Court of Chancery of Delaware issued an opinion that should cause venture capitalists and...
A Qualified Small Business (QSB) is:(i) a domesting C corporation; (ii) with gross assets that don’t exceed $50M; (iii)...
Qualified Small Business Stock (QSBS) is stock issued by a corporation, that is a Qualified Small Business (QSB) on...
On September 27, 2010, President Obama signed into law the Small Business Jobs Act of 2010 (the Act). Among...
