QSBS §1202 (США): ответы с источниками

§1202 исключает из федерального налога США до 100% прироста по QSBS

«SEC. 70431. EXPANSION OF QUALIFIED SMALL BUSINESS STOCK GAIN EXCLUSION. (a) Phased Increase in Exclusion for Gain From Qualified Small Business Stock.-- (1) In general.--Section 1202(a)(1) is amended to read as follows: ``(1) <<NOTE: Time periods.>> In general.-- In the case of a taxpayer other than a corporation, gross income shall not include-- ``(A) except as provided in paragraphs (3) and (4), 50 percent of any gain from the sale or exchange of qualified small business stock acquired on or before the applicable date and held for more than 5 years, and ``(B) the applicable percentage of any gain from the sale or exchange of qualified small business stock acquired after the applicable date and held for at least 3 years.''. (2) Applicable percentage.--Section 1202(a) is amended by adding at the end the following new paragraph: ``(5) Applicable percentage.--The applicable percentage under paragraph (1) shall be determined under the following table: Applicable ``Years stock held: percentage: 3 years................................................ 50% 4 years................................................ 75% 5 years or more........................................ 100%''. ''. …»

Источник: govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm · копия источника от 2026-10-02

«Qualified small business stock. This is stock that meets all the following tests. It must be stock in a C corporation. It must have been originally issued after August 10, 1993. The corporation must have total gross assets of $50 million or less at all times after August 9, 1993, and before it issued the stock. Its total gross assets immediately after it issued the stock must also be $50 million or less. When figuring the corporation's total gross assets, you must also count the assets of any predecessor of the corporation. In addition, you must treat all corporations that are members of the same parent-subsidiary controlled group as one corporation. You must have acquired the stock at its original issue, directly or through an underwriter, in exchange for money or other property (not including stock), or as pay for services provided to the corporation (other than services performed as an underwriter of the stock). In certain cases, your stock may also meet this test if you acquired it from another person who met this test, or through a conversion or trade of qualified small business stock that you held. …»

Источник: irs.gov · копия источника от 2026-10-03

§1202 IRC исключает до 100% прироста при продаже QSBS

«SEC. 70431. EXPANSION OF QUALIFIED SMALL BUSINESS STOCK GAIN EXCLUSION. (a) Phased Increase in Exclusion for Gain From Qualified Small Business Stock.-- (1) In general.--Section 1202(a)(1) is amended to read as follows: ``(1) <<NOTE: Time periods.>> In general.-- In the case of a taxpayer other than a corporation, gross income shall not include-- ``(A) except as provided in paragraphs (3) and (4), 50 percent of any gain from the sale or exchange of qualified small business stock acquired on or before the applicable date and held for more than 5 years, and ``(B) the applicable percentage of any gain from the sale or exchange of qualified small business stock acquired after the applicable date and held for at least 3 years.''. (2) Applicable percentage.--Section 1202(a) is amended by adding at the end the following new paragraph: ``(5) Applicable percentage.--The applicable percentage under paragraph (1) shall be determined under the following table: Applicable ``Years stock held: percentage: 3 years................................................ 50% 4 years................................................ 75% 5 years or more........................................ 100%''. ''. …»

Источник: govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm · копия источника от 2026-10-02

«Qualified small business stock. This is stock that meets all the following tests. It must be stock in a C corporation. It must have been originally issued after August 10, 1993. The corporation must have total gross assets of $50 million or less at all times after August 9, 1993, and before it issued the stock. Its total gross assets immediately after it issued the stock must also be $50 million or less. When figuring the corporation's total gross assets, you must also count the assets of any predecessor of the corporation. In addition, you must treat all corporations that are members of the same parent-subsidiary controlled group as one corporation. You must have acquired the stock at its original issue, directly or through an underwriter, in exchange for money or other property (not including stock), or as pay for services provided to the corporation (other than services performed as an underwriter of the stock). In certain cases, your stock may also meet this test if you acquired it from another person who met this test, or through a conversion or trade of qualified small business stock that you held. …»

Источник: irs.gov · копия источника от 2026-10-03