|
- QSBS gets a makeover: What tax pros need to know about Sec. 1202’s new . . .
While most of the pre–OBBBA Sec 1202 rules remain untouched, several alterations did occur that tax practitioners, business owners, and investors might find interesting and potentially lucrative Notably, the OBBBA introduced a new tiered holding period with graduated exclusions, an increased per
- 26 U. S. Code § 1202 - LII Legal Information Institute
Stock acquired by the taxpayer shall not be treated as qualified small business stock if, at any time during the 4-year period beginning on the date 2 years before the issuance of such stock, the corporation issuing such stock purchased (directly or indirectly) any of its stock from the taxpayer or from a person related (within the meaning of se
- Section 1202 Tax Breaks: Maximize Small Business Gains Exclusion
Section 1202 of the Internal Revenue Code allows investors to exclude capital gains from qualified small business stocks if held for more than five years The exclusion under Section 1202 can
- Section 1202: Qualified Small Business Stock (QSBS) Tax Guide
Updated for 2026, this guide explains how Section 1202 Qualified Small Business Stock (QSBS) works, who qualifies, which service businesses do not, and how federal and state-level rules affect founders, investors and business owners
- OBBB Enhancements to Qualified Small Business Stock Rules
The One Big Beautiful Bill Act (OBBB) enhanced the federal tax exclusion for certain gain from qualified small business stock under IRC § 1202, with the aim of encouraging investment
- A Section 1202 Walkthrough: The Qualified Small Business Stock Gain . . .
Section 1202 permits a taxpayer to claim an exclusion from capital gains in connection with the sale or exchange (including redemption) of qualified small business stock (QSBS) [1]
- A Section 1202 Walkthrough: The Qualified Small… | Frost Brown Todd
A walkthrough for founders and venture capitalists to position their business and investments to qualify for Section 1202’s 100% gain exclusion in 5 years
- Changes to section 1202, Qualified Small Business Stock, in the One Big . . .
On July 4, 2025, President Trump signed the One Big Beautiful Bill Act into law The Act introduces several changes to IRC section 1202 that broaden the availability of Qualified Small Business Stock benefits to eligible shareholders and expand the amount of gain that can be excluded
|
|
|