Ah, I guess it could be read that way: "which includes a temporary exclusion for 100% of the gain recognized by non-corporate investors from the sale of qualif

Ah, I guess it could be read that way: "which includes a temporary exclusion for 100% of the gain recognized by non-corporate investors from the sale of qualified small business stock (“QSBS”) acquired after September 27, 2010 and before January 1, 2011" so the dates apply to "acquired" rather than "recognized." It's pretty ambiguously worded.