Alert
Alert
01.19.16
Among the many “tax extenders” in the Protecting Americans from Tax Hikes Act of 2015 (PATH Act, Division Q of the Consolidated Appropriations Act, 2016, P.L. 114-113, enacted December 18, 2015) is a permanent extension of the 100 percent exclusion from gross income for certain gains from the disposition of “qualified small business stock” (QSBS) held for more than five years.
Download: 100 Percent Exclusion for Qualified Small Business Stock Finally Made Permanent