This presents a unique opportunity for noncorporate taxpayers to invest in Section 1202 stock for the next year and enjoy the benefit of tax-free gain on a subsequent sale of the stock five years down the road.

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It had a lot of moving parts to it, but the part that Professor Morse and I found of interest concerned Code Section 1045, which allows you to defer gain on the sale of small business stock by buying into a new business.

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Sources say they are trying to gain the cooperation of Martha's friend Mariana Pasternak, who was with her on the day of the ImClone stock sale.

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