United States - Capital Gains Tax - The Qualified Small Business Stock Issues Affecting Conversion Of An LLC Into A Corporation

A common question we receive from founders is whether to organize their start-up business as a corporation or as an LLC. While there are many non-tax-related factors that need to be considered...

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, Year Holding Period Requirement , Internal Revenue Code , Basis Limitation , Conversion Gain Is Not Excludable , Gross Asset , Code Section ,