Cartoon Guy Holding Stack Of Books

Resident

ABC Blocks

Certain small business corporation stock which receives a special tax break that is designed to help qualifying small c corporations raise capital. it does this by allowing qualifying investors in original issue stock to exclude 50% of their gains on the sale of the stock if a five-year holding period is met.

Was This Term Helpful?

0 out of 0 found this helpful


Still got a question or concern?

Click here to contact us or go back to the main Glossary page.