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Tag: Stephen A. Josey

Tips On Qualified Small Business Stock Exclusions

By Stephen Josey Law360 Tax Authority July 27, 2022 On May 27, the Internal Revenue Service provided much-needed guidance to taxpayers and tax professionals regarding the scope of the qualified trades or businesses requirement for claiming the qualified small business stock, or QSBS, exclusion. As background, to qualify for the

ABA Tax Section Important Civil Developments May 2021 Report

By Stephen A. Josey, Russell A.S. Wirth, et al. American Bar Association, Tax Section Civil & Criminal Tax Penalties Committee May 2021 Meeting The ABA Tax Section meets three time a year, and at each meeting the subcommittees of the Civil & Criminal Tax Penalties Committee present detailed reports summarizing