US Exclusion for Small Business Capital Gains

The Protecting Americans from Tax Hikes (PATH) Act of 2015 was recently signed into law by the US President Obama, and one provision (section 126) in particular benefits venture capital, private equity, and other investors owning or planning to purchase a US corporation

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Year of publication:	[2021]
Authors:	Krahmal, Andrey
Publisher:	[S.l.] : SSRN
Subject:	USA \| United States \| KMU \| SME \| Wertzuwachssteuer \| Capital gains tax

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Extent:	1 Online-Ressource (3 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Tax Journal, February 2016 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments February 15, 2016 erstellt
Classification:	E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation ; H2 - Taxation, Subsidies, and Revenue ; H20 - Taxation, Subsidies, and Revenue. General ; H25 - Business Taxes and Subsidies ; H29 - Taxation, Subsidies, and Revenue. Other ; K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013212848