How Tax Works
How Tax Works
Falcon Rappaport & Berkman LLP
Qualified Small Business Stock (IRC 1202): Part I
29 minutes Posted Jan 21, 2025 at 1:00 pm.
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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 Janua...