IRS Grants a “Do Over” to a Taxpayer Engaging in a Qualified Rollover
Withum
NOVEMBER 14, 2022
Both of these limitations apply on a per-issuer and per-taxpayer basis, and while the exclusion is limited to the greater of the two rules, in practice, the $10 million rule is most often the limiting factor in start-up ventures. For more information on this topic, please contact a member of Withum’s Business Tax Services Team.
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