2025 TAX UPDATE PART 2 – Group Live
Update Part 2 Topics:
- What’s new. An annual update on recent cases, regulations, and rulings.
- One Big Beautiful Bill Act update: current guidance and issues
- Section 1202 exclusion of gain on sale of qualified small business stock structuring a sale of subchapter C stock to qualify for the exclusion
- Purchase price allocation strategies: obtaining the best tax results for clients on a sale or purchase of business assets
- Not so disregarded entities: circumstances under which a disregarded entity is not ignored for federal tax purposes
- Focus topics: short discussions of selected topics
- Section 266 capitalization election strategies for taxes and carrying charges on investment and nonproductive property
- Rescuing Subchapter S elections
- Ethics: Dealing with clients and the myth of privilege
