qualified small business stock
Certain small business corporation stock which receives a special tax break that is designed to help qualifying small C corporations raise capital. It does this by allowing qualifying investors in original issue stock to exclude 50% of their gains on the sale of the stock if a five-year holding period is met.
Category: Business, LLCs & Corporations → Business Accounting, Bookkeeping & Finances
Category: Business Cash Flow Problems & Bankruptcy
Category: Business, LLCs & Corporations → Business Tax & Deductions
Category: Personal Finance & Retirement → Taxes → Tax Audits

Nolo’s Plain-English Law Dictionary. . 2009.

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