US Exclusion for Small Business Capital Gains

Andrey Krahmal

Harvard Law School; Temple Tax Chambers

February 15, 2016

Tax Journal, February 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.

Number of Pages in PDF File: 3

Keywords: tax, PATH, qualified small business stock, QSB, QSB stock

JEL Classification: E62, H2, H20, H25, H29, K34

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Date posted: March 16, 2016  

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

Contact Information

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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