Source: http://taxtv.com/code/00715-USCODE-2011-title26-subtitleA-chap1-subchapO-partIII-sec1045/
Timestamp: 2017-11-21 11:59:09
Document Index: 464320756

Matched Legal Cases: ['§1045', '§1045', '§1045', '§313', '§6005', '§6005', '§6005']

IRC §1045. Rollover of gain from qualified small business stock to another qualified small business stock - TaxTV.com
IRC §1045. Rollover of gain from qualified small business stock to another qualified small business stock
View related content: IRC §1045
(1) the cost of any qualified small business stock purchased by the taxpayer during the 60-day period beginning on the date of such sale, reduced by
(4) Holding period
(A) the taxpayer’s holding period for such stock and the stock referred to in subsection (a)(1) shall be determined without regard to section 1223, and
(B) only the first 6 months of the taxpayer’s holding period for the stock referred to in subsection (a)(1) shall be taken into account for purposes of applying section 1202(c)(2).
(Added Pub. L. 105–34, title III, §313(a), Aug. 5, 1997, 111 Stat. 841; amended Pub. L. 105–206, title VI, §6005(f), July 22, 1998, 112 Stat. 806.)
1998—Subsec. (a). Pub. L. 105–206, §6005(f)(1), in introductory provisions, substituted “a taxpayer other than a corporation” for “an individual” and “such taxpayer” for “such individual”.
Subsec. (b)(5). Pub. L. 105–206, §6005(f)(2), added par. (5).