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    Fifth Circuit Hands a Big Win to Limited Partners

    March 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 Exclusions

    February 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 Rollovers

    February 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 Capital

    January 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 Tax

    January 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 QSBSrollover

    December 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 1

    November 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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