Recent amendments to the Internal Revenue Code of 1986 (the Code) have significantly expanded the opportunity for tax savings under Section 1202. Section 1202, which was originally added to the Code in 1993, provides relief...more
6/29/2016
/ Alternative Minimum Tax ,
Capital Gains ,
Gain Exclusion ,
Income Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Protecting Americans from Tax Hikes (PATH) Act ,
Qualified Small Business Stock ,
Small Business ,
Stock Purchase Agreement ,
Stocks
On December 18, 2015, President Obama signed the Protecting Americans from Tax Hikes Act of 2015 (the “PATH Act”) after both houses of Congress voted to approve the budget measure and comprehensive spending bill. The PATH Act...more