We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results:1-5 of 5

Taxpayers should consider the benefits of rescission well ahead of year end
  • Sullivan & Worcester LLP
  • USA
  • November 9 2011

Taxpayers who have completed a transaction during 2011 may have an opportunity for United States federal income tax purposes to “undo” or “unwind” the transaction before year end, and to treat the transaction as if it had never occurred.


Capital gain exclusion rate increased to 100 for qualifying investments
  • Sullivan & Worcester LLP
  • USA
  • October 26 2010

One under-publicized tax planning opportunity contained in the Small Business Jobs Act of 2010 (the "2010 Act"), signed into law on September 27, is a provision permitting non-corporate taxpayers to lock in during 2010 a zero percent federal income tax rate on gain (subject to certain limitations) realized on a later sale of certain "qualified small business stock" ("QSBS").


Taxpayers should consider the benefits of rescission well ahead of year end
  • Sullivan & Worcester LLP
  • USA
  • September 20 2010

Taxpayers who have completed a transaction during 2010 may have an opportunity to "undo" or "unwind" the transaction before year end for United States federal income tax purposes, and to treat the transaction as if it had never occurred.



Christopher M. Flanagan
  • Sullivan & Worcester LLP