Tax Journal, February 2016
3 Pages Posted: 16 Mar 2016
Date Written: February 15, 2016
The Protecting Americans from Tax Hikes (PATH) Act of 2015 was recently signed into law by the US President Obama, and one provision (section 126) in particular benefits venture capital, private equity, and other investors owning or planning to purchase a US corporation.
Keywords: tax, PATH, qualified small business stock, QSB, QSB stock
JEL Classification: E62, H2, H20, H25, H29, K34
Suggested Citation: Suggested Citation
Krahmal, Andrey, US Exclusion for Small Business Capital Gains (February 15, 2016). Tax Journal, February 2016. Available at SSRN: https://ssrn.com/abstract=2747570