| United States. Congress. Senate. Select Committee on Small Business - 1979 - 86 lapas
...gains rollover bill (S. 653) which would allow tax deferral when a small business owner sells his firm, if the proceeds are reinvested in another small business within 18 months; 3 A tax credit for the purchaser of newly issued stock of firms with a net worth of $25,000,000... | |
| United States. Congress. House. Committee on Ways and Means - 1981 - 894 lapas
...proposals. ROLLOVER The most important tax provision in the bill allows for the deferral of capital gains on the sale of a small business if the proceeds are...reinvested in another small business within 18 months. That would be similar to the current tax treatment for a primary residence. The revenue loss estimate... | |
| United States. Congress. House. Committee on Ways and Means - 1980 - 892 lapas
...A. Rollover. The most important tax provision in the bill allows the deferral of capital gains on the sale of a small business if the proceeds are...reinvested in another small business within 18 months, similar to the current tax treatment for a primary residence. The revenue loss estimate for this rollover... | |
| United States. Congress. House. Committee on Ways and Means - 1980 - 804 lapas
...used equipment eligible for the investment tax credit. 6. Provide a rollover of the capital gains tax on the sale of a small business if the proceeds are reinvested in another small business. 7. Revise estate taxes to counter the effects of the high rate of inflation since the last revision.... | |
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