Qualified Small Business Stock Under Irc §1202: Tax-Free Money for the Masses?
California Business Law Practitioner, 31;3 Summer 2016
10 Pages Posted: 17 Jan 2017
Date Written: August 1, 2016
Abstract
After a short analysis of policy considerations regarding qualified small business stock (QSBS), this article explains the general requirements to obtain the gain exclusion provided under IRC §1202. The article also considers the related tax deferral provisions for QSBS contained in IRC §1045. Finally, the article provides a comprehensive review of the (concededly small) universe of case law and administrative guidance from the Internal Revenue Service on QSBS.
Keywords: qualified small business stock, IRC section 1202
JEL Classification: k34
Suggested Citation: Suggested Citation
Karachale, Christopher A., Qualified Small Business Stock Under Irc §1202: Tax-Free Money for the Masses? (August 1, 2016). California Business Law Practitioner, 31;3 Summer 2016, Available at SSRN: https://ssrn.com/abstract=2894536
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