Planning For Business Exits From C Corporations; Intrafamily Business Transactions; Other Developments
Lower C corporation income tax rates have increased attention to the Code § 1202 exclusion for gain on sale of stock. We will discuss how that and related provisions work, how they compare with other business exit strategies, and a recent Tax Court case that informs intrafamily business sales and loans. We also mention a new favorable IRS position regarding deducting charitable contributions that generate state tax credits for business owners.
You will learn:
How […]