Qualified Small Business Stock (IRC 1202): Part I

In Episode 17 of How Tax Works, Matt Foreman talks about Qualified Small Business Stock (QSBS), which is section 1202 of the Internal Revenue Code.  In this episode, he discusses how (and whether) income is excluded, the holding requirement, basis rules and the per-issuer requirement, and certain transactions that allow for continued deferral of tax. 

Please also see Matt Foreman’s upcoming webinars! Details below:

• Domicile and Tax Residency Considerations for Business Owners
  January 22nd, 2025 @ 2:00pm - 3:00pm EST
• Revenue Rulings 99-5 and 99-6: Tax Implications of Restructured Partnerships and LLCs
  February 17th, 2025 @ 1:00pm - 2:50pm EST

How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions.

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