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SUMMARY: This document contains proposed regulations relating to the 50-percent exclusion for gain from certain small business stock. The proposed regulations ...
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Section 1202 allows capital gains from qualified small business stocks to be excluded from federal tax. Among other rules, the stock must be held for at least ...
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7 days ago · Section 1202(c)(2) provides that stock in a corporation is not treated as qualified small business stock unless during substantially all of the ...
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Nov 5, 2021 · Section 1202(a) provides that gross income does not include 50 percent of any gain from the sale or exchange of qualified small business stock ...
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May 27, 2022 · Section 1202(a)(4) provides that in the case of qualified small business stock acquired after September 27, 2010, the exclusion is 100 percent.
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Aug 21, 2023 · Requirements to qualify for Section 1202 gain exclusion · 1. Eligible shareholder · 2. Holding period · 3. Original issuance of stock · 4. Eligible ...
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In the case of a taxpayer other than a corporation, gross income shall not include 50 percent of any gain from the sale or exchange of qualified small business ...
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Jun 5, 2023 · The IRS rules that a software company's skilled workforce does not prevent qualification as section 1202 qualified small business stock.
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