On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012 (H.R. 8) (the Act) to avert certain tax increases set to take effect in 2013. The Act included, among many other provisions, an...more
The Small Business Jobs and Credit Act of 2010 temporarily permits a total exclusion from federal income taxation of gain from the sale of certain qualified small business stock (“QSBS”). To take advantage of this tax...more
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