The basic ingredient is C corporation stock received at original issuance. In order for that stock to be QSBS, it must be stock in a "qualified small business." This is where you really need to follow the recipe. There are two general requirements to ensure that the issuing corporation is...
This paper provides a brief overview of the requirements for QSBS status, the difficulty of interpreting the restrictions on the amount of gain exclusion under I.R.C. [section] 1202, the impact of the alternative minimum tax, and the adjustments necessitated by the appreciated property rule. ...
The deferral is limited to the extent that the sales proceeds are reinvested into new QSBS within a 60-day period beginning on the date of the sale of the old QSBS. If the statute's requirements are satisfied, gain from the sale of the old QSBS will be taxable only to the extent ...