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Qualified 1202 small business stock exclusion
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Qualified 1202 small business stock exclusion
Qualified 1202 small business stock exclusion
Submitted by Intuit Tax Advisor Team on 02-14-2023 07:36 PMEligible corporations that meet the requirements for qualified trades or businesses, active business requirement, and the gross asset limitation requirement may issue stock that qualifies under Code Sec. 1202. Eligible shareholders of the original issue of the 1202 stock can get preferential disposition rates if they meet the required holding period. The preferential rates also apply to 1202 stock received by gift, inheritance, or partnership distribution.
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