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Tax Law

Qualified Small Business Stock Tax Reform Fiscal Policy Supreme Court Ruling Research and Development Tax Rules Tax Planning Strategies Taxpayer Rights Business Tax Provisions Regulatory Changes Legal Compliance Self-Employment Tax IRS Notices Bonus Depreciation Small and Medium Enterprises Tax Complexity Tax Compliance Regulatory Compliance

Fifth Circuit Rejects ‘Passive Investor’ Test, Holding State-Law Limited Partners Qualify for SECA Exemption

The 2–1 Sirius Solutions decision vacates the Tax Court, leaving pending First and Second Circuit appeals to determine whether a split develops.

Federal Tiered QSBS Exclusions Shift Startup Tax Planning and Expose State Conformity Gaps