Finanse publiczne · 06/06/1996

Qualified Small Business Stock

This document contains proposed regulations relating to the 50-percent exclusion for gain from certain small business stock. The proposed regulations reflect changes to the law made by the Omnibus Budget Reconciliation Act of 1993 (OBRA '93) and provide guidance to the issuers and owners of the stock of certain small businesses. This document also provides a notice of public hearing on these proposed regulations.

Source: Federal Register — Department of the TreasuryOpen original release →

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