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Searching Content indexed under Capital Gains Tax by Sheppard Mullin Richter & Hampton ordered by Published Date Descending.
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Opportunity Zones Update: New Proposed Treasury Regulations (Part I)
In December 2017, as part of the TCJA, Congress established a new tax incentive program to promote investment in certain low-income communities designated by the IRS as qualified opportunity zones.
United States
9 May 2019
2
Opportunity Zones Update
In December 2017, as part of the Tax Cuts and Jobs Act ("TCJA"), Congress established a new tax incentive program to promote investment ...
United States
14 Nov 2018
3
The Artist’s Legacy – Gifts Of Art To Family And Friends
In this post, Lauren Liebes will address unique issues artist face when making gifts to family and friends of visual art they have created.
United States
11 Mar 2015
4
California Tax Relief For Sellers Of Qualified Small Business Stock
On Friday October 3, 2013, Governor Brown signed into law AB 1412, which provides full relief for individuals affected by the decision in Cutler v. Franchise Tax Board, where the California Court of Appeal held that the California tax incentives relating to the sale of qualified small business stock discriminated against interstate commerce and were therefore unconstitutional.
United States
11 Oct 2013
5
United States v. Windsor Creates New Estate Planning Opportunities For Married Same-Sex Couples
The recent United States Supreme Court ruling in United States v. Windsor invalidated Section 3 of the Defense of Marriage Act.
United States
9 Aug 2013
6
Recent Tax Law Changes Of 2013
On January 2, 2013, President Obama signed the American Taxpayer Relief Act of 2012 into law.
United States
16 Jan 2013
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