sign in
Forgot your password?
Want more? Register today for a trial. 7-day trial

Any stock of a corporation (i) for which market quotations are readily available on an established securities market as of the date of the contribution, and (ii) which is LTCG property (see Sec. 170(e)(5)(B)).

Synonyms: Qualified Appreciated Stocks
Synonyms list (a comma-separated list)
Qualified Appreciated Stocks