Good News for Start-Up Investors: Temporary Exclusion for 100% of Gain from Qualified Small ...

On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2013. Among its many provisions, the Act extends through the end of 2013 the periods during which non-corporate investors may acquire qualified small business stock eligible for a 100% gain exclusion.

 

 
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