26 U.S. Code § 1045 - Rollover of gain from qualified small business stock to another qualified small business stock
The term “qualified small business stock” has the meaning given such term by section 1202(c).
Rules similar to the rules of subsections (f), (g), (h), (i), (j), and (k) of section 1202 shall apply.
1998—Subsec. (a). Pub. L. 105–206, § 6005(f)(1), in introductory provisions, substituted “a taxpayer other than a corporation” for “an individual” and “such taxpayer” for “such individual”.
Subsec. (b)(5). Pub. L. 105–206, § 6005(f)(2), added par. (5).
Amendment by Pub. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 of Pub. L. 105–206, set out as a note under section 1 of this title.
Written determinations for this section
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