DC Zone business stock
Defined in 1 place of the United States Code.
The term “DC Zone business stock” means any stock in a domestic corporation which is originally issued after December 31, 1997, if—
(i) such stock is acquired by the taxpayer, before January 1, 2003, at its original issue (directly or through an underwriter) solely in exchange for cash,
(ii) as of the time such stock was issued, such corporation was a DC Zone business (or, in the case of a new corporation, such corporation was being organized for purposes of being a DC Zone business), and
(iii) during substantially all of the taxpayer's holding period for such stock, such corporation qualified as a DC Zone business.
Source
- 1997–200026 U.S.C. § 1400BInternal Revenue Code · Zero percent capital gains rate · for purposes of this section
The term “DC Zone business stock” means any stock in a domestic corporation which is originally issued after December 31, 1997, if—
(i) such stock is acquired by the taxpayer, before January 1, 2004, at its original issue (directly or through an underwriter) solely in exchange for cash,
(ii) as of the time such stock was issued, such corporation was a DC Zone business (or, in the case of a new corporation, such corporation was being organized for purposes of being a DC Zone business), and
(iii) during substantially all of the taxpayer's holding period for such stock, such corporation qualified as a DC Zone business.
Source
- 2000–200526 U.S.C. § 1400BInternal Revenue Code · Zero percent capital gains rate · for purposes of this section
The term “DC Zone business stock” means any stock in a domestic corporation which is originally issued after December 31, 1997, if—
(i) such stock is acquired by the taxpayer, before January 1, 2006, at its original issue (directly or through an underwriter) solely in exchange for cash,
(ii) as of the time such stock was issued, such corporation was a DC Zone business (or, in the case of a new corporation, such corporation was being organized for purposes of being a DC Zone business), and
(iii) during substantially all of the taxpayer's holding period for such stock, such corporation qualified as a DC Zone business.
Source
- 2005–200626 U.S.C. § 1400BInternal Revenue Code · Zero percent capital gains rate · for purposes of this section
The term “DC Zone business stock” means any stock in a domestic corporation which is originally issued after December 31, 1997, if—
(i) such stock is acquired by the taxpayer, before January 1, 2008, at its original issue (directly or through an underwriter) solely in exchange for cash,
(ii) as of the time such stock was issued, such corporation was a DC Zone business (or, in the case of a new corporation, such corporation was being organized for purposes of being a DC Zone business), and
(iii) during substantially all of the taxpayer's holding period for such stock, such corporation qualified as a DC Zone business.
Source
- 2006–200826 U.S.C. § 1400BInternal Revenue Code · Zero percent capital gains rate · for purposes of this section
The term “DC Zone business stock” means any stock in a domestic corporation which is originally issued after December 31, 1997, if—
(i) such stock is acquired by the taxpayer, before January 1, 2010, at its original issue (directly or through an underwriter) solely in exchange for cash,
(ii) as of the time such stock was issued, such corporation was a DC Zone business (or, in the case of a new corporation, such corporation was being organized for purposes of being a DC Zone business), and
(iii) during substantially all of the taxpayer's holding period for such stock, such corporation qualified as a DC Zone business.
Source
- 2008–201026 U.S.C. § 1400BInternal Revenue Code · Zero percent capital gains rate · for purposes of this section
The term “DC Zone business stock” means any stock in a domestic corporation which is originally issued after December 31, 1997, if—
(i) such stock is acquired by the taxpayer, before January 1, 2012, at its original issue (directly or through an underwriter) solely in exchange for cash,
(ii) as of the time such stock was issued, such corporation was a DC Zone business (or, in the case of a new corporation, such corporation was being organized for purposes of being a DC Zone business), and
(iii) during substantially all of the taxpayer's holding period for such stock, such corporation qualified as a DC Zone business.
Source
- 2010–present26 U.S.C. § 1400BInternal Revenue Code · Zero percent capital gains rate · for purposes of this section