Tax,
Securities,
Corporate
Sep. 28, 2017
Tax exclusions and gains from sale of emerging company stock
The Protecting Americans from Tax Hikes Act of 2015, aka the PATH Act, amended Section 1202 of the Internal Revenue Code to permanently extend the 100 percent exclusion for eligible gain on sales of qualified small business stock.
David Strong
Parnter
Morrison & Foerster LLP
David serves as co-chair of the firm’s federal tax practice and managing partner of the firm’s Denver office.
VENTURE CAPITAL CORNER
The Protecting Americans from Tax Hikes Act of 2015, aka the PATH Act, amended Section 1202 of the Internal Revenue Code to permanently extend the 100 percent exclusion for eligible gain on sales of qualified small business stock. Under Section 1202, an individual shareholder who has held qualified small business stock for more than five years generally qualifies for a full or partial exclusion of eligible gain realized ...
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