26 USC 1045
§ 1045 - Rollover of gain from qualified small business stock to another qualified small business stock
- § 1045 - Rollover of gain from qualified small business stock to another qualified small business stock
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter O— Gain or Loss on Disposition of Property
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1998 Amendment
- Effective Date
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