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Sorry I needed to step away from the computer. When the stock is sold the difference between the price and the original per share value is recorded as additional paid in capital. There would be no tax impact to the corporation. When I responded before I thought that you were buying the stock individually. Individually there are special rules regarding for gains and losses of qualified small business stock.
The only time there would be a taxable event is if the shareholder dispose of their stock. The shareholders are separate from the corporation.