Cabarle, Carla
Planning for future tax benefits of investing in regulation crowdfunding securities / Carla Cabarle .-- , 2021
Disponible también en formato electrónico.
Resumen.
At the intersection of Regulation Crowdfunding (Reg CF) and the preferential tax treatments for small business stock gains and losses is an opportunity to increase the likelihood of the best aftertax outcome, which is maximizing after-tax gain or minimizing after-tax loss. To achieve this outcome, investors must select Reg CF offerings using a tax planning lens by leveraging the commonalities between Regulation Crowdfunding and the tax benefi ts afforded for small business stock gains and losses under Sections 1202 and 1244. This article identifi es the similarities and differences between Reg CF and Sections 1202 and 1244 and suggests tips to prepare for best- and worst-case after-tax scenarios.
MICROMECENAZGO
INVERSIONES
IMPUESTOS
ESTADOS UNIDOS
Journal of Taxation of Investments 0747-9115v. 38, n. 3, Spring 2021, p. 21-41
Planning for future tax benefits of investing in regulation crowdfunding securities / Carla Cabarle .-- , 2021
Disponible también en formato electrónico.
Resumen.
At the intersection of Regulation Crowdfunding (Reg CF) and the preferential tax treatments for small business stock gains and losses is an opportunity to increase the likelihood of the best aftertax outcome, which is maximizing after-tax gain or minimizing after-tax loss. To achieve this outcome, investors must select Reg CF offerings using a tax planning lens by leveraging the commonalities between Regulation Crowdfunding and the tax benefi ts afforded for small business stock gains and losses under Sections 1202 and 1244. This article identifi es the similarities and differences between Reg CF and Sections 1202 and 1244 and suggests tips to prepare for best- and worst-case after-tax scenarios.
MICROMECENAZGO
INVERSIONES
IMPUESTOS
ESTADOS UNIDOS
Journal of Taxation of Investments 0747-9115v. 38, n. 3, Spring 2021, p. 21-41