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Internal Revenue Service

News & Analysis as of May 21, 2013

Jaffe Sees 'A Lot' of IPOs in 2013 'Pipeline'

Congress Extends Exclusion for Investors in Qualified Small Businesses

by Baker, Donelson, Bearman, Caldwell &... on 1/15/2013

Among the taxpayer-favorable aspects of the American Taxpayer Relief Act of 2012 (Act), the 100 percent exclusion from gross income of gain on the sale of Qualified Small Business Stock (QSBS), provided for in section 1202 of...more

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C-Corporation › Qualified Small Business Stock › Internal Revenue Service

Congress Extends Exclusion for Investors in Qualified Small Businesses

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