Hello, sharing the portal link: https://www.irs.gov/publications

hope it helps. Secondary sources are a step removed from primary sources; the publications provided by the IRS are primary resources. You can download the PDF version or contact the number below to have the IRS mail you a complimentary hard copy.

1. Internal Revenue Code (IRC) - Section 1202:

• Location: You can find the text of Section 1202 in the official Internal Revenue Code. The full text is available on the IRS website or through legal databases such as the Legal Information Institute at Cornell Law School.
• Link: Internal Revenue Code Section 1202

2. IRS Publications:

• While the IRS doesn’t publish a document solely dedicated to Section 1202, relevant information may be included in broader IRS publications concerning small businesses, capital gains, and investment income.
• Relevant Publications:
  • Publication 550: Investment Income and Expenses
  • Publication 541: Partnerships (which may include information relevant to small businesses and QSBS)
• Link to Publications: IRS Forms & Publications

3. IRS Instructions for Schedule D (Form 1040):

• Instructions for Schedule D, which deals with Capital Gains and Losses, may include details on how to report gains excluded under Section 1202.
• Link: Instructions for Schedule D

4. IRS Private Letter Rulings and Revenue Rulings:

• The IRS occasionally issues private letter rulings or revenue rulings that provide guidance on specific tax issues, including Section 1202. These can be searched on the IRS website or through tax research databases.

By reviewing these sources, you should be able to locate authoritative information on Section 1202 and how it applies to QSBS.

To request a hard copy of an IRS publication, you can follow these steps:

By Phone:

1. Call the IRS at their toll-free number: 1-800-829-3676 (1-800-TAX-FORM).
2. Follow the prompts to request the specific publication you need.
3. Provide your mailing address to receive the publication by mail. The IRS will mail the publication to you for free.

Online (for some publications):

1. Visit the IRS Publications Page: IRS Publications.
2. Search for the publication you need.
3. If available, there may be an option to order a hard copy directly

Best of luck!