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  1.  
  2. Posts tagged: tax

What is an 83(b) election? Restricted Stock Implications: Startup Company Lawyer

Nov

10

2008

Failing to make a timely 83(b) election with the IRS is something that could lead to disastrous tax consequences for a startup company founder or employee. Founders typically purchase stock pursuant to restricted stock purchase agreements that allow the company to repurchase “unvested” stock upon termination of employment. Similarly, employees may “early” exercise options subject ...
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Restricted Stock

83(b) · options · tax

State and Federal Tax Credit Initiatives

Aug

20

2008

This Google search will provide the latest information on State and Federal bills/laws to provide tax credits for those investing in start-up small businesses as Angels.
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GOOGLE GENERIC SEARCHES

angel · investor · tax

Qualified Small Business Stock & 1244 Stock

Aug

20

2008

A taxpayer may be allowed to exclude from taxable income a portion of the gain realized on the sale of qualified small business stock. There are two sections of the Internal Revenue Code that provide such an opportunity. Section 1202 permits a taxpayer to exclude a specified percentage of such gain, while §1045 permits a ...
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Tax Incentives

angel · investor · tax

Google Answers: Using a Small Business C-Corp Tax Loss

Aug

20

2008

I bought a franchise in 2001 and created an Oregon C-Corp of which I am the only officer and shareholder. I capitalized the venture with $25,000 of capital stock (100 shares, no par value) and, over the next two years, $250,000 in shareholder loans. I sold all the assets of the corporation back to the ...
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Tax Incentives

angel · investor · tax

Capital Gain Loss May Possibly be Written off Against Ordinary Income

Aug

20

2008

Under the IRC, you can only deduct ordinary losses against ordinary gains, and you can only deduct capital losses against capital gains. Since most people usually have much more ordinary income than they have capital gains, ordinary losses are usually more useful than capital losses in reducing one’s taxable income. Owners of unincorporated businesses who ...
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Tax Incentives

angel · investor · tax

Tax Advantages of Investing in Start-up Businesses

Aug

20

2008

For once the government and entrepreneurs have one thing in common: they both think that investing in small growing businesses is a good idea. In order to encourage investment in small businesses, Congress has authorized tax benefits for people who invest in certain small businesses. If a small business meets the definition of a Qualified ...
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Tax Incentives

angel · investor · tax

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