Qualified Small Business Stock (QSBS)
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Corporations Are Eligible to Issue Qualified Small Business Stock (QSBS) Only if They Satisfy Section 1202’s “Aggregate Gross Assets” TestAugust 11, 2025 | Presidential Administration Impacts
Section 1202 permits a taxpayer to claim a gain exclusion in connection with the sale or exchange (i...
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Section 1202 and QSBS: A Survey of States That Don’t Conform to the Federal TreatmentAugust 8, 2025 | Presidential Administration Impacts
Section 1202 of the Internal Revenue Code provides a capital gains exclusion for certain qualified s...
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Exploring Section 1202’s Active Business RequirementAugust 5, 2025 | Qualified Small Business Stock (QSBS)
Section 1202 provides an exclusion from capital gains when a stockholder sells qualified small busin...
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Exploring the Role of Partnerships in Qualified Small Business Stock (QSBS) PlanningAugust 2, 2025 | Presidential Administration Impacts
Section 1202 provides an exclusion from capital gains when a stockholder sells qualified small busin...
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Maximizing Section 1202’s Gain ExclusionJuly 25, 2025 | Qualified Small Business Stock (QSBS)
Section 1202 permits a taxpayer to claim a gain exclusion in connection with the sale or exchange (i...
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Advanced Section 1202 (QSBS) Planning for S CorporationsJuly 22, 2025 | Qualified Small Business Stock (QSBS)
*This article was updated on July 22, 2025. Section 1202 provides for a substantial exclusion of g...
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A Section 1202 Walkthrough: The Qualified Small Business Stock Gain ExclusionJuly 22, 2025 | Presidential Administration Impacts
*This article was updated in July 2025 to reflect the changes to Section 1202 under the One Big Beau...
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Substantiating the Right to Claim QSBS Tax Benefits | Part 2July 18, 2025 | Qualified Small Business Stock (QSBS)
Section 1202 provides an exclusion from capital gains when a stockholder sells qualified small busin...
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Substantiating the Right to Claim QSBS Tax Benefits | Part 1
July 15, 2025 | Qualified Small Business Stock (QSBS)
Section 1202 provides an exclusion from capital gains when a stockholder sells qualified small busin...
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One Big Beautiful Bill Act Doubles Down on QSBS Benefits for Startup InvestorsJuly 3, 2025 | Presidential Administration Impacts
After narrowly clearing the House on July 3, the One Big Beautiful Bill Act[1] (OBBBA) was signed in...
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To Be Clear…LLCs Can Issue Qualified Small Business Stock (QSBS)April 21, 2025 | Qualified Small Business Stock (QSBS)
*This article is part of a series addressing entity decision and planning issues related to qualifie...
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Finding Suitable Replacement Qualified Small Business Stock (QSBS) – A Section 1045 PrimerJanuary 29, 2025 | Tax Law Defined™ Blog
Section 1202 provides a gain exclusion when a stockholder sells qualified small business stock (QSBS...