other · IRS · Rule · Published 1997-12-31 · Effective 1997-12-31 · 62 FR 68165
Document
Document number
97-33987
Federal Register citation
62 FR 68165
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1997-12-31
Effective date
1997-12-31
Treasury docket
TD 8749
Abstract
This document contains final regulations relating to the 50- percent exclusion for gain from certain small business stock. The final regulations reflect changes to the law made by the Omnibus Budget Reconciliation Act of 1993 and provide guidance to the issuers and owners of the stock of certain small businesses.