Topics include an in-depth analysis of the 100/75/50% exclusion of gain under section 1202 for qualified small business stock, with additional attention paid to the specific (and unclear) treatment in MA, the status of 1202 in the draft legislation, along with the ordinary loss provision for section 1244 stock. The seminar will explore when and how these sections apply, and the planning considerations needed to utilize them effectively prior to the year of sale. (The seminar also will address several unique issues of installment sales, focusing on the application of basis over the duration of the sale under different factual scenarios).
- Sections 1202, 1244 & Installment Sales On-Demand
- Sections 338(h)(10), 336(e), & S Corporations On-Demand
- Is it a trade or business? Or a hobby or investment?
- Related Party Notes and Transactions: Section 267, Imputed Interest, Disallowed Losses, and Like-Kind Exchanges
- Important Filing Deadline Information for PFC Clients