SEC. 760. TEMPORARY EXCLUSION OF 100 PERCENT OF GAIN ON CERTAIN SMALL BUSINESS STOCK.
(a) IN GENERAL.—Paragraph (4) of section 1202(a) is amended—
(1) by striking ‘‘January 1, 2011’’ and inserting ‘‘January
1, 2012’’, and
(2) by inserting ‘‘AND 2011’’ after ‘‘2010’’ in the heading
thereof.
(b) EFFECTIVE DATE.—The amendments made by this section
shall apply to stock acquired after December 31, 2010
http://www.gpo.gov/fdsys/pkg/BILLS-111hr4853enr/pdf/BILLS-11...
SEC. 760. TEMPORARY EXCLUSION OF 100 PERCENT OF GAIN ON CERTAIN SMALL BUSINESS STOCK. (a) IN GENERAL.—Paragraph (4) of section 1202(a) is amended— (1) by striking ‘‘January 1, 2011’’ and inserting ‘‘January 1, 2012’’, and (2) by inserting ‘‘AND 2011’’ after ‘‘2010’’ in the heading thereof. (b) EFFECTIVE DATE.—The amendments made by this section shall apply to stock acquired after December 31, 2010