000			01496nab a2200241 c 4500
999			_c148823 _d148823
003			ES-MaIEF
005			20240123130154.0
007			ta
008			240123t2023 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_971361 _aGradman, Andrew L.
245		2	_aA call for IRS guidance on the information corporations give shareholders to show that stock is QSBS _c Andrew L. Gradman
500			_aResumen.
520			_aWhen a shareholder sells stock and is deciding whether to claim QSBS tax benefits, the key information is supplied by the underlying corporation. Yet the IRS has never sought to regulate how corporations do this. These corporations don’t necessarily share the interest of the shareholder, or of the IRS, in clear and accurate reporting. As a result, shareholders often claim QSBS tax benefits without really knowing whether they are eligible. This article proposes a uniform checklist that corporations can use to collect and report the relevant data. It also recommends that the IRS issue guidance that would motivate corporations to use this checklist.
650			_aSOCIEDADES _948454
650		4	_943601 _aEMPRESAS PEQUEÑAS Y MEDIANAS
650			_aACCIONES _93357
650		4	_946896 _aINFORMACION TRIBUTARIA
650			_aADMINISTRACION TRIBUTARIA _97307
650			_aESTADOS UNIDOS _942888
773	0		_9171003 _oOP 235/2023/1 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 41, n. 1, Fall 2023, p. 3-22
942			_cART