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Section 1202 provides an exclusion from taxation to a qualified investor of up to $10 million of capital gain or 10 times the stockholder’s adjusted cost basis, whichever is greater, upon the sale of Qualified Small Business Stock (QSBS).


Small businesses, big tax benefits

Given the large tax benefit available, Congress imposed several requirements a company must meet in order to qualify as a Qualified Small Business (QSB).  Luckily, we thoroughly understand the requirements and can effectively direct you to get one of the best benefits in the IRS Code.

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