Qualified Small Business - 100% Tax Exemption Set To Expire At Year End
Mondaq Business Briefing › United States Law Articles in English (2011)
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Qualified Small Business - 100% Tax Exemption Set To Expire At Year End
In 2010, Congress enacted legislation which could provide investors who acquire qualified small business stock ("QSBS") before the end of 2011 with a significant tax benefit. The law permits an exclusion of 100% of the gains realized on the sale of QSBS if the QSBS was acquired by the investor after September 27, 20...
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