If the stock was acquired directly from the qualifying QSBS corporation at the original issue, the acquisition date for QSBS purposes is the purchase date. However, the acquisition date for QSBS purposes varies if the QSBS was received in another way, such as compensation for services performed, through stock options, as a gift, received upon conversion of another security, or through another way. Refer to this post for further details.
More on calculating your QSBS exclusion
This article does not constitute legal or tax advice. Please consult with your legal or tax advisor with respect to your particular circumstance.