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Congress Extends The 100% Tax Exemption For Gain On Certain Qualified Small Business Stock, With Retroactive Effect, Through 2013
On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012, among its provisions including a tax benefit whereby capital gains from the sale of exchange of certain qualified business stock held by non-corporate taxpayers can qualify for a 100% exclusion.
United States
22 Jan 2013
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