Qualified small business stock exclusion: Who’s eligible?
https://www.thetaxadviser.com/issues/2021/nov/qualified-small-business-stock-exclusion-eligible.html
WEBNov 1, 2021 · Editor: Mark G. Cook, CPA, CGMA. 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, especially since 100% of gain is excluded for QSBS issued after 2010.
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