Tax Law Defined™ Blog
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Do AI Data Centers Make a Product? Kentucky Tax Law May Say Yes (Part 3)June 24, 2026 | Data Centers
Now that we know what a hyperscale data center is, and also why these types of operators are choosin...
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Power, Water, and Tax Breaks: Why Kentucky Is Ripe for a Data Center Boom (Part 2)June 17, 2026 | Data Centers
The first article in this series provided background on data centers, specifically how these facilit...
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Commercial Real Estate Distress: Practical Tax Considerations for Borrowers and Lenders in Debt-for-Equity Exchanges (Part 3)June 12, 2026 | Publications
Changing market conditions have pushed many real estate borrowers and lenders to rethink how capital...
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Kentucky and Data Centers — The Next Frontier? (Part 1)June 10, 2026 | Data Centers
Over the next several weeks, we will be posting a series of articles relating to data centers in Ken...
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Tax Strategies for QSBS: Stacking and Staggering Section 1202 ExclusionsMay 14, 2026 | Publications
Much has been written about IRC Section 1202.[1] Section 1202 affords non-C corporation taxpayers wh...
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Care to Predict What Happens? Kentucky’s New Prediction Markets TaxMay 1, 2026 | Publications
In the recently concluded 2026 Regular Session of Kentucky’s General Assembly, there was significa...
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Exploring the Tax Consequences of Exchanging Unrestricted QSBS (Section 1202 Stock) for Restricted StockApril 29, 2026 | Qualified Small Business Stock (QSBS)
Qualified small business stock (QSBS) and non-QSBS issued to founders, employees and independent con...
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Indiana Tax Amnesty Is a Go: What Taxpayers Need to Know About Indiana’s 2026 Amnesty ProgramApril 24, 2026 | Publications
There is good news on the horizon for taxpayers who owe delinquent taxes in Indiana. Indiana’s thi...
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Tax Strategies: Selling Your S Corporation BusinessApril 16, 2026 | Publications
This article explores several tax and non-tax considerations that a shareholder (“Shareholder” o...
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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...