QSBS Exemption Explained: What Investors and C-Corp Executives Should Know
inDinero Accounting
DECEMBER 5, 2023
The IRS defines a qualified trade or business as any field other than the following: Health Law Engineering Architecture Accounting Actuarial science Performing arts Consulting Athletics Financial services Brokerage services Farming Hotels Motels Restaurants Finally, businesses reliant on the reputation of an owner or employee, don’t qualify.
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