Tax Law Defined™ Blog
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Fifth Circuit Hands a Big Win to Limited PartnersMarch 18, 2026 | Blogs
The U.S. Court of Appeals for the Fifth Circuit issued a significant decision affecting how limited ...
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How Does a Corporation’s S Corporation History Affect a Taxpayer’s Eligibility to Claim Section 1202’s Gain Exclusion?March 12, 2026 | Qualified Small Business Stock (QSBS)
Section 1202 provides an exclusion from capital gains when a taxpayer sells qualified small business...
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Does a Section 351 Contribution of Money Qualify as a “Purchase” Under Section 1045?February 24, 2026 | Publications
Section 1045 allows taxpayers to elect to roll over proceeds from the sale of qualified small busine...
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Independent FMV Appraisals Can Play a Critical Role in Substantiating QSBS Gain ExclusionsFebruary 16, 2026 | Qualified Small Business Stock (QSBS)
Section 1202 provides an exclusion from capital gains when a taxpayer sells qualified small business...
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The Delaware Franchise Tax Trap for Section 1045 QSBS RolloversFebruary 11, 2026 | Tax Law Defined™ Blog
One of the key requirements of Section 1202 is that the business issuing qualified small business st...
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Rolling QSBS Gains Under Section 1045? Don’t Ignore Working CapitalJanuary 29, 2026 | Tax Law Defined™ Blog
Our QSBS tax planning group at FBT Gibbons regularly assists taxpayers with Section 1202 planning/su...
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Avoiding IRS Accuracy Penalties for a Substantial Underpayment of TaxJanuary 27, 2026 | Publications
There are over 150 types of penalties in the Internal Revenue Code (IRC). One frequent penalty that ...
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QSBS Masterclass Series with Scott Dolson and QSBSrolloverDecember 9, 2025 | Podcast
FBT attorney Scott Dolson teamed up with QSBSrollover.com to present five episodes for the QSBS, Sol...
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Planning for the Sale of Qualified Small Business Stock (QSBS)December 8, 2025 | Qualified Small Business Stock (QSBS)
Section 1202 provides an exclusion from capital gain when a stockholder sells qualified small busine...
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Revisiting the Choice of Entity Decision After OBBBA’s 2025 Tax Law Changes | Part 1November 21, 2025 | Qualified Small Business Stock (QSBS)
Section 1202 provides an exclusion from capital gain when a taxpayer sells qualified small business ...
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“Pig Butchering” Scams and How Victims May Be Able to Deduct Their Losses Under IRC §165November 17, 2025 | Publications
Impact of Cyber Crimes on Individuals There is no silver lining for a victim who suffers a financial...
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Amendment Deadline Approaches for Code Section 457(b) Plans of Tax-Exempt EmployersNovember 4, 2025 | Publications
Code Section 457(b) plans sponsored by tax-exempt employers (“T-E 457(b) Plans”) must be amended...