[WildUtah]

Form a startup corporation in the USA now, keep it running for five years or more and sell it. End of 2010 startups are 100% exempt from federal long term capital gains taxes.

Build and run your company in Wyoming. There's no state income tax for corporations or people. Maybe you can teach wolves and cows to write Ruby. Forget Java; Wyoming's climate is too cold for monkeys.

[SkyMarshal]

Are companies formed after 2010 ineligible for that exemption?

[WildUtah]

I believe a substantial exemption continues after 31 December, but the 100% exemption is only for end of 2010 stock.

[gwright]

Do you have a link to details regarding the long-term capital gains exemption?

[rprasad]

http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_0... for the underlying law, or some other source if you want something that's been updated since the Small Business Jobs Act of 2010 was passed.