federal_register: 97-33987
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 97-33987 | Qualified Small Business Stock | Rule | This document contains final regulations relating to the 50- percent exclusion for gain from certain small business stock. The final regulations reflect changes to the law made by the Omnibus Budget Reconciliation Act of 1993 and provide guidance to the issuers and owners of the stock of certain small businesses. | 1997-12-31 | 1997 | 12 | https://www.federalregister.gov/documents/1997/12/31/97-33987/qualified-small-business-stock | https://www.govinfo.gov/content/pkg/FR-1997-12-31/pdf/97-33987.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains final regulations relating to the 50- percent exclusion for gain from certain small business stock. The final regulations reflect changes to the law made by the Omnibus Budget Reconciliation Act of 1993 and provide guidance to... |