2018年12月31日 · In the case of a taxpayer other than a corporation, gross income shall not include 50 percent of any gain from the sale or exchange of qualified small business stock held for more than 5 years.

2023年7月27日 · Section 1202, also called the Small Business Stock Gains Exclusion, is a portion of the Internal Revenue Code (IRC) that allows capital gains from select small business stock to be...

2025年2月7日 · Section 1202, or qualified small business stock gain exclusion, has become a go-to tax planning strategy. Learn more to make sure you’re not missing out.

Partial exclusion for gain from certain small business stock. In the case of a taxpayer other than a corporation, gross income shall not include 50 percent of any gain from the sale or exchange of qualified small business stock held for more than 5 years.

1993年8月11日 · The “qualified small business stock” (QSBS) tax exemption under Section 1202[1] allows non-corporate founders and investors in certain emerging growth companies to potentially exclude up to 100 percent of the U.S. federal capital gains tax incurred when selling its stake in the start-up or small business.

2025年1月29日 · Explore how the 1202 exclusion can benefit small business stockholders by reducing capital gains tax through specific eligibility criteria. The 1202 Exclusion is a tax provision designed to incentivize investment in small businesses by offering significant capital gains tax …

Section 1202 provides investors an opportunity to exclude some or all of the gain realized from the sale of qualified small business (QSB) stock held for more than five years. The gain exclusion is available provided all requirements are met, but is also subject to limitations.

2021年4月14日 · Section 1202 is one of the most powerful gain exclusion provisions in the Internal Revenue Code. It provides for the full or partial exclusion of capital gain realized on the sale of qualified small business stock (QSBS).

2021年10月16日 · Small Business Stock Gains Exclusion is also called Section 1202. It’s a portion of the IRC or Internal Revenue Code that provides the statutory basis for QSBS exclusion. This particular law allows capital gains to be excluded from the small business stock federal tax.

Internal Revenue Code Section 1202 is among the most valuable tax provisions for investors, founders and employees of early-stage startups. It often impacts choice of entity and investment decisions.