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Stacking Qualified Small Business Stock: New Guidance on Anticipatory Assignment
Stacking Qualified Small Business Stock: New Guidance on Anticipatory Assignment
In this article, Christopher Karachale and Ethan Osheroff explain the lessons of Estate of Hoensheid for taxpayers who want to “stack” their qualified small business stock to multiply the exclusion benefit without triggering an assignment of income.
Reprinted from Tax Notes Federal (July 2023)