Tag Archives: “section 1045” “qualified small business stock” “qsb stock” QSB

Startup America Suggestion of the Day: Extend the Rollover Period in Section 1045 (Installment 9)

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Extending the rollover period under Section 1045 is a good idea. Continue reading

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Sure, You’ve Heard of 1031 Exchanges, But What About 1045 Exchanges?

By Joe Wallin & Michael Gentile The Internal Revenue Code contains a number of preferential tax treatment provisions for small businesses. One that is often overlooked is Section 1045, which generally permits a non-corporate taxpayer to elect to defer recognizing gain on the … Continue reading

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