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26 U. S. Code § 1202 - Partial exclusion for gain from certain . . . 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
QSBS gets a makeover: What tax pros need to know about Sec . . . Sec 1202 pre-OBBBA Sec 1202 was originally enacted as part of the Omnibus Budget Reconciliation Act of 1993, P L 103 – 66, and was designed to encourage investment in small businesses by allowing noncorporate taxpayers to exclude capital gains from the sale of qualified small business stock (QSBS)
Almost too good to be true: The Section 1202 qualified small . . . Section 1202 was enacted to encourage investment in small businesses It allows individuals to avoid paying taxes on up to 100% of the taxable gain recognized on the sale of qualified small business corporation stock (sometimes referred to as QSBS)
Understanding Section 1202: The Qualified Small Business . . . Section 1202 provides for a lower percentage of exclusion (generally 50 percent or 75 percent) for QSBS issued prior to September 28, 2010, and held for more than five years, or for QSBS issued after July 4, 2025, and held for at least three years but less than five years