Flash - Qualified Small Business Stock
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December 21, 2012
The California Court of Appeal in Cutler v. Franchise Tax Board found Qualified Small Business Stock (QSBS) gain exclusions and deferrals previously allowed under California law to be unconstitutional. The court's decision made California's entire QSBS statute invalid and unenforceable.
Our FTB Notice 2012-03 and FAQs provides more information.
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