| How much of the Capital Gain is excluded on "Sales of Qualified Business Stock"?
According to the current tax rules, there is a "100% exclusion on gain from sale of qualified stocks acquired after September 27, 2010, and before January 1, 2012.
The requirements are that the stock must be held at least 5 years in order to qualify for zero capital gain tax on the sale. The 100% exclusion applies for both regular tax and the alternative minimum tax.
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