| http://www.w3.org/ns/prov#value | - The corporation issuing the stock must be a ???Qualified Small Business,??? which among other requirements means the corporation is a C corporation, has no more than $50 million in gross assets prior to the issuance of such QSBS, and employs at least 80 percent of its assets (measured by value) in the active conduct of one or more trades or businesses, but generally excluding service businesses.
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