The Motley Fool Discussion Boards

Previous Page

Financial Planning / Tax Strategies


Subject:  Sec. 1202 Exclusion Date:  10/9/2000  1:03 AM
Author:  DonaldKinzer Number:  40702 of 127627

I have been reading about the 50% exclusion of gain on the sale of Qualified Small Business stock. I would like to get some clarification as to the meaning of the non-stock purchase restriction of 1202(c)(1)(B)(i). In particular, does this mean that in all cases, if a company is acquired in an all-stock transaction the restriction of 1202(c)(1)(B)(i) cannot be met by definition or does it depend on the particulars of the transaction?

Is there any information available online about this?

Copyright 1996-2018 trademark and the "Fool" logo is a trademark of The Motley Fool, Inc. Contact Us