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gptkbp:instanceOf
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United States tax code section
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gptkbp:amendedBy
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gptkb:American_Recovery_and_Reinvestment_Act_of_2009
gptkb:Small_Business_Jobs_Act_of_2010
gptkb:Taxpayer_Relief_Act_of_1997
Protecting Americans from Tax Hikes Act of 2015
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gptkbp:appliesTo
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Qualified Small Business Stock
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gptkbp:appliesToStockIssuedAfter
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August 10, 1993
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gptkbp:appliesToStockIssuedBy
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gptkb:C_corporations
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gptkbp:codifiedIn
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26 U.S.C. § 1202
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gptkbp:enactedBy
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gptkb:United_States_Congress
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gptkbp:exclusionPercentage
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100%
50%
75%
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gptkbp:holdingPeriodRequirement
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5 years
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https://www.w3.org/2000/01/rdf-schema#label
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Section 1202
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gptkbp:maximumExclusionPerIssuer
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$10 million or 10 times basis
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gptkbp:partOf
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gptkb:Internal_Revenue_Code
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gptkbp:provides
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Exclusion of gain from sale of qualified small business stock
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gptkbp:purpose
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Encourage investment in small businesses
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gptkbp:qualifiedSmallBusinessRequirement
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Aggregate gross assets not exceeding $50 million
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gptkbp:relatedTo
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Section 1244
Section 1045
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gptkbp:startDate
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August 10, 1993
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gptkbp:subject
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Alternative Minimum Tax (AMT) for some exclusions
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gptkbp:title
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Partial exclusion for gain from certain small business stock
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gptkbp:bfsParent
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gptkb:DMCA
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gptkbp:bfsLayer
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7
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