C-Corporation › Qualified Small Business Stock › Alternative Minimum Tax

Excluding 100% of Gain From the Sale of Qualified Small Business Stock Acquired in 2013

If you own a small business, it may be easier to raise money in 2013. This is because, among the favorable tax breaks included under the American Taxpayer Relief Act (the “2012 Act”), there is a temporary extension of the...more

Congress Extends 100% Gain Exclusion for Small Business Stock

Favorable tax treatment applies to certain acquisitions of qualified small business stock in 2012 and 2013 and may influence choice-of-entity decisions....more

Highlights of the Small Business Jobs Act for Investors and Entrepreneurs

On September 27, 2010, President Obama signed into law the Small Business Jobs Act of 2010 with valuable individual and business tax incentives for investors and entrepreneurs. Many of the tax incentives are temporary, so...more