The qualified small business stock (“QSBS”) exclusion rule under IRC § 1202 is one of the most advantageous and well-known tax breaks in the Internal Revenue Code when it comes to avoiding capital gains. When the right conditions are satisfied, individual shareholders can generally exclude gains from selling or liquidating stock in certain small businesses […]
Overview Start-up and small business founders, owners, and investors should be keenly aware of the 2025 amendments to IRC Section 1202, which expanded the already extremely favorable tax treatment offered on sales of qualified small business stock (“QSBS”). With the enactment of the One Big Beautiful Bill Act in 2025, Section 1202 was amended to […]
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