26 U.S. Code § 1202 - LII / Legal Information Institute
Dec 31, 2018 · 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, …
A Section 1202 Walkthrough: The Qualified Small Business Stock Gain ...
Jul 30, 2025 · 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]
Sec. 1202. Partial Exclusion For Gain From Certain Small Business Stock
Jul 4, 2025 · 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 …
QSBS gets a makeover: What tax pros need to know about Sec. 1202's …
Nov 30, 2025 · Sec. 1202 was originally enacted as part of the Omnibus Budget Reconciliation Act of 1993, P.L. 103 – 66, and was designed to encourage investment in small businesses by allowing …
Changes to section 1202, Qualified Small Business Stock, in the One …
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 …
Explaining enhanced Section 1202 benefits | Grant Thornton
Jul 3, 2025 · Enacted in 1993, Section 1202 provides an exclusion from a taxpayer’s gross income of proceeds from the sale of “qualified small business stock” (QSBS).
Maximizing Section 1202’s Gain Exclusion | Frost Brown Todd
Jul 25, 2025 · Section 1202 permits a taxpayer to claim a gain exclusion in connection with the sale or exchange (including redemption) of qualified small business stock
Understanding Section 1202: The Qualified Small Business Stock ...
Aug 11, 1993 · 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 …
Section 1202 Tax Breaks: Maximize Small Business Gains Exclusion
Aug 28, 2025 · 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 …
Expanded Tax Benefits for Small Business Investors: A Look at Section ...
Jul 21, 2025 · The OBBBA’s expansion of Section 1202 represents a significant policy shift designed to reward entrepreneurial risk-taking and long-term investment in small businesses.