Eligible small businesses are defined as those with gross assets under $ 50 million and the stock must be held for at least five years. (queens-politics.com)
This segment, characterized by gross asset values of $ 50 million or less, has proven to be fragmented and opaque; yet 80 percent of all commercial transactions occur in this middle market sector and there is little capital competition. (thecollegeinvestor.com)
Individuals may exclude up to 50 percent of capital gains on stock held for more than five years in a domestic C corporation with gross assets under $ 50 million on the date of the stock's issuance. (taxpolicycenter.org)