After capital gain was disregarded under small business rollover by acquring other business, when the other business is sold later, how capital gain would be calculated? or ne need to consider the rollover at all?
E.g. Initial capital gain $50k was disregarded by acquiring other business (replacement) - small business rollover, then later when sell the other business. the initial capital gain of $50k does not need to be considered to calculate new capital gain?