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Full-Text Articles in Law
The Anatomy Of A Helping Hand: Women-Owned Small Businesses And Federal Contract Procurement, Lillian F. Mcmanus
The Anatomy Of A Helping Hand: Women-Owned Small Businesses And Federal Contract Procurement, Lillian F. Mcmanus
William & Mary Journal of Race, Gender, and Social Justice
No abstract provided.
The New Section 1202 Tax-Free Business Sale: Congress Rewards Small Businesses That Survived The Great Recession, Beckett G. Cantley
The New Section 1202 Tax-Free Business Sale: Congress Rewards Small Businesses That Survived The Great Recession, Beckett G. Cantley
Fordham Journal of Corporate & Financial Law
On September 27, 2010, President Barack Obama signed the Creating Small Business Jobs Act of 2010 (“SBJA”) that contains a temporary amendment to Internal Revenue Code (“IRC”) § 1202. The amendment permits original shareholders of eligible corporation stock to sell the stock without being taxed on the sale. The temporary amendment initially only applied to certain stock acquired after the enactment of the SBJA and before January 1, 2011, but the amendment was extended on December 17, 2010 for another year ending January 1, 2012. With the impending sunset of the 15% capital gains rate at the end of 2012, …
Clinicians, Practitioners, And Scribes: Drafting Client Work Product In A Small Business Clinic, Robert R. Statchen
Clinicians, Practitioners, And Scribes: Drafting Client Work Product In A Small Business Clinic, Robert R. Statchen
NYLS Law Review
No abstract provided.