eligible gain
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1202 — in this section (2 versions over time)
For purposes of this subsection, the term “eligible gain” means any gain from the sale or exchange of qualified small business stock held for at least 3 years (more than 5 years in the case of stock acquired on or before the applicable date).