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Perspective

Apr. 16, 2011

Gains From Investments in Certain Small Businesses May Be Tax-Free

What investments are eligable for a zero percent capital gains tax? By George Cabot of Morgan Miller Blair.

By George Cabot

It's not often that we can talk about a provision of tax law allowing an investor to pay no tax on an investment. However, that is precisely the subject of this article - a tax incentive enacted by Congress in December 2010 and signed by the president with the explicit purpose of allowing investors to pay zero capital gains on certain investments made prior to the end of 2011. We are talking about temporary changes made to Section 1202 of the tax code. Thi...

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