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Get Irs Instruction 1045 2021
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26 U.S. Code § 1045 - Rollover of gain from qualified small business stock to another qualified small business stock. any portion of such cost previously taken into account under this section. This section shall not apply to any gain which is treated as ordinary income for purposes of this title. 26 U.S. Code § 1045 - Rollover of gain from qualified small business ... cornell.edu https://.law.cornell.edu › uscode › text › 1045 cornell.edu https://.law.cornell.edu › uscode › text › 1045
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