Monthly Archives: December 2009

Sure, You’ve Heard of 1031 Exchanges, But What About 1045 Exchanges?

By Joe Wallin & Michael Gentile The Internal Revenue Code contains a number of preferential tax treatment provisions for small businesses. One that is often overlooked is Section 1045, which generally permits a non-corporate taxpayer to elect to defer recognizing gain on the … Continue reading

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Public Policy Concerns For Startups in 2010

There are at least two significant public policy items of concern for startups as we move into 2010.

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