Posts with the category “qualified-small-business-stock”
Fiscal Cliff Deal Reinstates 100% Exclusion For Gains on Sale of Shares Issued by Most Start-Ups.
February 19th, 2013
Capital gains dispositions on "qualified small business stock" (“QSBS”) are once again temporarily 100% exempt from federal taxation under Section 1202 of the Internal Revenue Code. Historically, unde...