• 100% Exclusion on Qualified Small Business Stock Gain
  • March 17, 2011 | Author: Russell J. Pinilis
  • Law Firm: Kramer Levin Naftalis & Frankel LLP - New York Office
  • In an attempt to further encourage investment in new ventures, small businesses, and specialized small business investment companies, gains from investments by noncorporate taxpayers in qualified small business stock (“QSBS”) acquired through the end of 2011, and held for more than five years have been exempted from capital gains tax.