Content area
Abstract
The IRS has issued Rev. Proc. 98-48 on how to elect to come under the new Section 1045 to roll over any gain realized from the sale of qualified small business stock to the extent that the proceeds are reinvested in similar stock within 60 days.
Details
Title
IRS specifies how to make new section 1045 rollover election for qualified small business stock
Author
Anonymous
Pages
2
Publication year
1998
Publication date
Sep 10, 1998
ISSN
01623486
Source type
Trade Journal
Language of publication
English
ProQuest document ID
217980226
Copyright
Copyright Commerce Clearing House, Inc. Sep 10, 1998