For business owners looking for a powerful and exciting tax opportunity, Qualified Small Business Stock is one of the most powerful gain exclusion provisions in the Internal Revenue Code. QSBS allows to exclude from gross income the greater of $10 million or 10 times the initial investment in a qualifying company, with the potential to exclude up to $500 million of gain.
What is QSBS?
Is it possible to lose my QSBS?
The following states do not offer the QSBS tax exclusion to shareholders:
States that offer partial QSBS tax exclusion
Can a (foreign or domestic) firm be acquired under Section 1202?
Can a partnership subsidiary’s active operation be ascribed to the QSB?
Can a carried interest owner receive QSBS treatment?
What is QSBS rollover (Section 1045)?
How can I transfer QSBS from one business to another?
Where do I list the QSBS exclusion?