[section] 1202, significantly rewards taxpayers by providing an exclusion of up to 50 percent of the gain on the sale of QSBS held for more than five years (I.R.C. [section] 1202(a)). The gain not excluded is taxed at the capital gains rate of 28 percent (I.R.C. [section] 1...
(B)the net capital gain (as defined in section 1(h)) of the taxpayer for such taxable year. 意思是说上述(1) (2)两者中取较少的额度抵扣,也意味着在计算199A deduction的时候,要两条都考虑到。 先看第一条,“Combined QBI of the taxpayer”,在code中,这个概念有很广的扩展,其中又包括很多小的...
(B) the net capital gain (as defined in section 1(h)) of the taxpayer for such taxable year. 意思是说上述(1) (2)两者中取较少的额度抵扣,也意味着在计算199A deduction的时候,要两条都考虑到。 先看第一条, “Combined QBI of the taxpayer”,在code中,这个概念有很广的扩展,其中又包括很多小...
Under IRC Section 1202(a)(1), that cooking time is five years. However, once you've held the QSBS for five years, IRC Section 1202(b) allows you to exclude up to the greater of (1) $10 million of gain or (2) 10 times your basis in the QSBS sold. ...