Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 3, sec. 126 (as amended)

EXTENSION OF EXCLUSION OF 100 PERCENT OF GAIN ON CERTAIN SMALL BUSINESS STOCK.

Year: 2026Length: 71 wordsOfficial source
SEC. 126. EXTENSION OF EXCLUSION OF 100 PERCENT OF GAIN ON CERTAIN SMALL BUSINESS STOCK. (a) [26 U.S.C. 1202] In general.—Section 1202(a)(4) is amended— (1) by striking “and before January 1, 2015”, and (2) by striking “, 2011, 2012, 2013, and 2014” in the heading thereof and inserting “and thereafter”. (b) [26 U.S.C. 1202 note] Effective Date.—The amendments made by this section shall apply to stock acquired after December 31, 2014.
Cross-references to the US Code
26 U.S.C. 120226 U.S.C. 1202 note
Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 3, sec. 126 (as amended): EXTENSION OF EXCLUSION OF 100 PERCENT OF GAIN ON CERTAIN SMALL BUSINESS STOCK. | Justis AI