Capital Gains Tax Archive
QOF Deferred Gain Recognition for Pre-2027 Investments
Qualified Opportunity Fund Investments for Taxpayers A Qualified Opportunity Fund, or QOF, is an investment vehicle that allows ta… Read More
Washington’s Capital Gains Tax Treatment on Sales Involving SMLLCs and Real Estate
Background In the real estate world, properties are often put into separate LLCs for liability protection. For federal tax purpose… Read More
Federal Capital Gains Planning in Merger & Acquisition Transactions: A Critical Strategy for Tax Efficiency
Introduction Mergers and acquisitions (M&A) are often the result of years of growth and strategic development for a business. Read More
2025-2027 Washington State Budget: How New Taxes May Affect You
Updated 5/27/2025 to reflect final changes to the budget and associated tax laws upon receiving the governor’s signature. O… Read More
Washington Capital Gains Taxes in Mergers and Acquisitions
In 2021, the state of Washington enacted a 7% tax on certain long-term capital gains, effective for gains recognized on or after J… Read More
Washington Capital Gains Tax: Year-End Considerations for Taxpayers
Coauthored by Leslie Hurt, Tax Principal and Kevin Zhang, Tax Senior Traditionally year-end is a time when many people review inve… Read More
Washington State Capital Gains Tax: Q&A
Update: In a January 16 order, the US Supreme Court denied certiorari in Quinn v. Washington, letting stand the Washington Supreme… Read More
Washington Supreme Court Upholds Capital Gains Tax
On March 24, 2023, the Washington State Supreme Court determined that the Washington capital gains tax is a constitutional excise… Read More
Douglas County Superior Court Rules Washington’s Capital Gains Tax Unconstitutional
Update: On March 24, 2023, the Washington State Supreme Court determined that the Washington capital gains tax is a constitutional… Read More