A bill to amend the Internal Revenue Code of 1986 to extend the 100 percent exclusion for gain on certain small business stock.

Bill Number

S 208

Introduced

Jan 26, 2011

Latest Action

Read twice and referred to the Committee on Finance.

Sponsor

Cosponsors

Topics

Capital gains tax Income tax exclusion Securities Small business Taxation

Full Text

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Summary

Amends the Internal Revenue Code to extend through 2012 the 100% exclusion from gross income of gain from the sale of certain small business stock.

Actions

Amendments

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