To Encourage Investment, Small Business Jobs Act Includes Short-Term Full Exclusion from Gross Income of Gain from QSBS

By Julia D. Corelli and Laura D. Warren On September 27, 2010, President Obama signed into law the Small Business Jobs Act of 2010 (H.R. 5297), which included among many other provisions, a short-term 100 percent exclusion (subject to per issuer limitations) from gross income of gain derived...