IRS Issues Favorable QSBS Tax Ruling for Businesses
Withum
JUNE 6, 2022
Section 1202 provides for the full or partial exclusion of capital gain realized on the sale of QSBS. Both limitations apply on a per-issuer and per-taxpayer basis, and while the exclusion is limited to the greater of the two rules, in practice, the $10 million rule is most often the limiting factor in start-up ventures.
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