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  2. Qualified Small Business Stock - Wikipedia

    en.wikipedia.org/wiki/Qualified_Small_Business_Stock

    The tax benefit can exclude up to 100% of capital gains on the sale of QSBS held for five years. [4] The tax exemption allows for the exclusion from taxable income of capital gains up to the greater of $10 million or 10 times the shareholder's basis in their stock (i.e., initial investment in the company). [5]

  3. Qualified Small Business Stock (QSBS) Tax Rules Investors ...

    www.aol.com/finance/qualified-small-business...

    Qualified small business stock (QSBS) is stock that is eligible for the special tax rules created by Section 1202 of the Internal Revenue Code (IRC). Under this section of the tax code, eligible ...

  4. Capital gains tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Capital_gains_tax_in_the...

    The Small Business Jobs Act of 2010 exempted taxes on capital gains for angel and venture capital investors on small business stock investments if held for 5 years. It was a temporary measure but was extended through 2011 by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 as a jobs stimulus.

  5. IRS tax forms - Wikipedia

    en.wikipedia.org/wiki/IRS_tax_forms

    As of the 2018 tax year, Form 1040, U.S. Individual Income Tax Return, is the only form used for personal (individual) federal income tax returns filed with the IRS. In prior years, it had been one of three forms (1040 [the "Long Form"], 1040A [the "Short Form"] and 1040EZ – see below for explanations of each) used for such returns.

  6. Kamala Harris's small business plan: A tenfold expansion of a ...

    www.aol.com/finance/kamala-harris-small-business...

    Kamala Harris will announce a new policy proposal Wednesday for a $50,000 tax credit for small businesses looking to get off the ground. At the center of her new plan is the small business tax ...

  7. Taxpayer Relief Act of 1997 - Wikipedia

    en.wikipedia.org/wiki/Taxpayer_Relief_Act_of_1997

    Family farms and small businesses could qualify for an exemption of $1.3 million, effective 1998. Starting in 1999, the $10,000 annual gift tax exclusion was to be corrected for inflation. Starting in 1999, the $10,000 annual gift tax exclusion was to be corrected for inflation.

  8. Capital Gains Tax Rates for 2024-2025 - AOL

    www.aol.com/capital-gains-tax-rates-2023...

    The taxable part of a gain resulting from the sale of a Section 1202 qualified small business stock (28%) Net capital gains from the sale of collectibles like coins or art (28%) Any unrecaptured ...

  9. Small Business Jobs Act of 2010 - Wikipedia

    en.wikipedia.org/wiki/Small_Business_Jobs_Act_of...

    Allows for small businesses to carry back general business tax credits to offset the tax burden from the previous five years. Small businesses also will be able to use these credits against the Alternative Minimum Tax. Boosts the tax deduction for start-up expenses to $10,000, for small business owners who spend $60,000 or less to start their ...

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