On September 25, 2014, the IRS released Private Letter Ruling (PLR 201436001), addressing whether a corporation operating in the pharmaceutical field meets the Section 1202 / QSBS criteria of being a “Qualified Trade or Business”. The company in question in this PLR: works with pharmaceutical clients to commercialize experimental drugs. performs research, development, manufacture, and … Continue reading QSBS IRS Ruling: PLR 201436001 – Potential QSBS implications for healthcare related corporations?