Taking Advantage of the New 100% Exclusion for Sale of Qualifying Small-Business Stock


Under new rules enacted last year and extended through 2011 by last December’s tax-relief legislation, taxpayers can generally exclude from gross income up to $10 million in gain from sales of certain qualifying small-business stock. The provision was designed to encourage the formation of small businesses, and this article explains how taxpayers wanting to start a new company or invest in new companies can take advantage of the new 100% exclusion.

The Tax Advisor


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