US Exclusion for Small Business Capital Gains

Tax Journal, February 2016

3 Pages Posted: 16 Mar 2016  

Andrey Krahmal

Harvard Law School; Temple Tax Chambers

Date Written: February 15, 2016

Abstract

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

Krahmal, Andrey, US Exclusion for Small Business Capital Gains (February 15, 2016). Tax Journal, February 2016. Available at SSRN: https://ssrn.com/abstract=2747570

Andrey Krahmal (Contact Author)

Harvard Law School ( email )

1575 Massachusetts
Hauser 406
Cambridge, MA 02138
United States

Temple Tax Chambers ( email )

1st Floor, 3 Temple Gardens
London, EC4Y 9AU
United Kingdom
020 7353 7884 (Phone)

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