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QSB

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AcronymDefinition
QSBFading
QSBQueen Street Backpackers (Auckland, New Zealand)
QSBQuality System Basics
QSBQualified Supplemental Benefit
QSBQuantum Singleton Bound
QSBQualified Small Business (IRS category)


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1045, gain is deferred when the proceeds of a QSB stock sale are reinvested in other QSB stock.
Launched last fall, QSB enables institutional broker-dealers - in particular boutique, minority owned and research-driven firms - to succeed in the increasingly competitive algorithmic and electronic trading business by leveraging innovative technology, integration tools and services developed by and offered through EdgeTrade.
If the taxpayer makes the election, gain from such sale is recognized only to the extent that the amount realized on the sale exceeds: (1) The cost of any QSB stock that the taxpayer purchases during the 60-day period beginning on the date of sale, reduced by (2) Any portion of the cost of the replacement QSB stock that was previously taken into account under Sec.
 
 
 
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