Nebraska Authority to Issue Additional Shares
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FAQ
Unless you indicate differently in your articles of incorporation or by-laws, your corporation's board of directors can generally issue shares whenever it wishes, to whomever it chooses, and for whatever value it decides. Directors can decide to issue shares by majority vote.
Nebraska's special capital gains exclusion was adopted in 1987 as part of the Employment and Investment Growth Act. This allows individual taxpayers to make a one-time election to exclude Nebraska income capital gains from the sale of the stock of a qualified corporation.
Hear this out loud PauseNebraska Capital Gains Tax Long- and short-term capital gains are included as regular income on your Nebraska income tax return. That means they are taxed at the rates listed above (2.46% - 6.84%), depending on your total taxable income.
