Finanse publiczne · 31.12.1997

Qualified Small Business Stock

This document contains final regulations relating to the 50- percent exclusion for gain from certain small business stock. The final regulations reflect changes to the law made by the Omnibus Budget Reconciliation Act of 1993 and provide guidance to the issuers and owners of the stock of certain small businesses.

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

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