SC AITC 2021 Users
As we celebrate South Carolina angel investing tax credit transfer season (among other things), we found this report on the […]
Angel Investing Taxes – A 2021 Case Study
An overlooked attraction of angel investing, compared to most other asset classes, are the fun tax rules around gains and
Angel taxes: the Section 1045 rollover deadline extension
June has been busy at VentureSouth so blogging has been light, but we hate to leave gaps between posts about
Back to basics: angel taxes wrap up
So to recap: After all that, you “net down” to an asset class where taxes have a much lower smaller
Back to basics: LLC passthroughs
You hopefully noticed that the really great benefits of Section 1202 and Section 1045 were focused on C-Corps. They don’t
Back to basics: Limits on Section 1244
Yes, there are some limits on Section 1244 losses. The $50k / $100k is one. Another is that it only
Back to basics: Section 1244 continued
Section 1244 gets even shinier. In usual capital loss situations, you really need capital gains to offset the losses against,
Back to basics: Section 1244
The “silver lining” from the last post of being able to write off the capital loss against other capital gains
Back to basics: Write offs
The angel taxes posts in this series so far have covered when angel investing goes well. What about when things