Tag Archives: QSB

Section 1045: Let’s Fix It

If Congress is on the hunt for ideas to make life better for startups and emerging growth companies, here is another: “Amend Section 1045 of the Internal Revenue Code to extend the 60 day rollover period to 6 months.” First … Continue reading

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House Passes 100% Exclusion On Sales of Certain Qualified Small Business Stock

Today the House passed a bill which would completely exempt from capital gains taxes (subject to per taxpayer limitations) the gain on the sale of qualified small business stock held for more than 5 years, if such stock was purchased … Continue reading

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House To Consider Bill Eliminating Capital Gains Taxes On Small Business Investments As Early As This Week

As reported in the Wall Street Journal, the House may consider as early as Thursday a bill that would temporarily eliminate capital gains taxes on qualified small business stock held for more than 5 years, in an attempt to drive … Continue reading

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