The Qualified Small Business Stock Exclusion

U.S. Tax Planning /

Three of the biggest tools for domestic US tax planning today would be 1031 exchanges, opportunity zones and the qualified small business stock exclusion. Sec. 1202 was enacted to incentivize investment in certain small businesses by permitting gain exclusion upon the sale of qualified small business stock (QSBS). This 30-year-old Code section is very popular, […]

The Qualified Small Business Stock Exclusion Read More »