eReport Summer 2019 Issue Sponsored by Appraisal Institute

Articles

Section 1202: A Big Deal for Small Business

Trusts & Estates

Section 1202: A Big Deal for Small Business

Section 1202 was enacted in 1993 as an incentive for taxpayers to start and invest in certain small businesses. Currently, the statute provides an exclusion from income for any gain from the sale or exchange of “qualified small business stock” (QSBS) acquired after the effective date of the statute and held for more than five years.

Section News

Group and Committe News

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