Qualified Small Business Stock: What Is It and How to Use It
… and How to Use It April 13, 2017 Imagine owning stock in a company where the price appreciates greatly, you sell it, … 75% of the gain is excludable from gross income. Also, 7% of the gain is subject to the alternative minimum tax. … 18, 2009 : The exclusion of gain is limited to 50%, and 7% of the gain is subject to the alternative minimum tax. In …