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Qualified Small Business Stock (QSBS) – A Primer

What is Qualified Small Business Stock and Why Is It Important?  Shares of a “qualified small business” (as defined by the Internal Revenue Code) issued after August 10, 1993 are referred to as “qualified small business stock” or “QSBS”.  Provided certain requirements are met, the sale of QSBS receives favorable tax treatment. This is particularly…

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