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Smooth Moves

Roll over your small-business investments and shield yourself from capital gains taxes.

This story appears in the March 2001 issue of Entrepreneur. Subscribe »

Do you need or want a cash infusion? A little-known provision in the could result in big savings in taxes if you invest in entrepreneurial ventures.

The provision, Section 1045, became effective under the Taxpayer Relief Act of 1997 to encourage new in , says Rande Spiegelman, senior manager of personal financial planning for accounting firm in .

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