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Qualified Small Business Stock (QSBS)

Qualified small business stock (QSBS) refers to stock in a qualified small business that is held by the original purchaser for more than five years. In the United States, a qualified small business is a corporation with gross assets of less than $50 million at the time the stock is issued, and the stock must be acquired by the original purchaser at its original issue.

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Restaurants Accounting
The Restaurant Business An Accounting Guide

The Restaurant Business An Accounting Guide

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