Deadline approaching for 100% qualified small-business stock gain exclusion

11/4/2013 | Journal of Accountancy print issue

Taxpayers have only a short time in which to take advantage of the provision excluding 100% of the gain realized on the sale or exchange of qualified small-business stock. For stock purchased after Dec. 31, the exclusion amount will revert to 50% and less favorable alternative minimum tax treatment will apply. This article discusses what taxpayers must do to qualify for the 100% exclusion before it expires

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