Tax

What the New Tax Bill Means for Startups, Entrepreneurs and Investors

Below is a brief summary of the Conference Committee tax bill that was released late last week.  It is expected that this bill will be approved by the House...

Amit Singh in Formation Issues, Mergers & Acquisitions · 4 min read >

What is an 83(b) Election and when should I make one?

Section 83 of the Internal Revenue Code applies to various forms of deferred compensation, including equity compensation such as...

Revenue Procedure 2001–43

Revenue Procedure 2001–43 SECTION 1. PURPOSE This revenue procedure clarifies Rev. Proc. 93–27 (1993–2 C.B. 343) by pro­viding guidance...

Amit Singh in Reference Materials
Aug 14 · 2 min read >

Revenue Procedure 93-27 (1993-27 C.B. 343)

This revenue procedure provides guidance on the treatment of the receipt of a partnership profits interest for services provided...

Amit Singh in Reference Materials
Aug 14 · 1 min read >

What is a Qualified Small Business?

A Qualified Small Business (QSB) is:(i) a domesting C corporation; (ii) with gross assets that don’t exceed $50M; (iii)...

Amit Singh in Corporate Governance
Feb 1 · 19 sec read >

What is Qualified Small Business Stock?

Qualified Small Business Stock (QSBS) is stock issued by a corporation, that is a Qualified Small Business (QSB) on...

Amit Singh in Corporate Governance
Feb 1 · 7 sec read >

Small Business Jobs Act of 2010 – Elimination of Capital Gains on QSBS Stock

On September 27, 2010, President Obama signed into law the Small Business Jobs Act of 2010 (the Act). Among...

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  1. Revenue Procedure 93-27 (1993-27 C.B. 343)
    Amit Singh in Reference Materials · Aug 14 >