Qualified Small Business Stock: Tax Benefits | Practical Law

Qualified Small Business Stock: Tax Benefits | Practical Law

A discussion of the tax benefits potentially available to owners of qualified small business stock. This Note discusses the amount of the gain exclusion under IRC Section 1202 on sales of qualified small business stock, the requirements for gain exclusion, rollover transactions, maintaining the Section 1202 gain exclusion benefit on certain stock transfers, and considerations for startups.

Qualified Small Business Stock: Tax Benefits

Practical Law Practice Note w-020-7785 (Approx. 14 pages)

Qualified Small Business Stock: Tax Benefits

by Practical Law Corporate & Securities
MaintainedUSA (National/Federal)
A discussion of the tax benefits potentially available to owners of qualified small business stock. This Note discusses the amount of the gain exclusion under IRC Section 1202 on sales of qualified small business stock, the requirements for gain exclusion, rollover transactions, maintaining the Section 1202 gain exclusion benefit on certain stock transfers, and considerations for startups.