How Tax Works

Qualified Small Business Stock (IRC 1202): Part I

Falcon Rappaport & Berkman LLP Season 1 Episode 17

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. 

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How Tax Works, hosted by FRB Partner Matthew E. Foreman, Esq., LL.M. at Falcon Rappaport & Berkman LLP, delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions.

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