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The Exclusion of Consulting Firms from QSBS Eligibility: Determining True “Consulting” Status and the Broader Implications
According to the Internal Revenue Code Section 1202 (I.R.C. §1202), investors can benefit from a substantial tax advantage through Qualified Small Business Stock (QSBS). Under this section, a complete exemption from federal capital gains taxes on profits gained from the sale of QSBS stock held for a … Read More