Qualified Small Business Stock (QSBS) provides for up to a 100% exclusion of Capital Gains taxes. The QSBS regulations are located in Internal Revenue Code (IRC) Section 1202 and include criteria for both the corporation to qualify as a Qualified Small Business and criteria for the investor to determine how much of their gain may be eligible for tax exclusion.
QSBS has implications for different stakeholders.
Explore the nuances.
This article does not constitute legal or tax advice. Please consult with your legal or tax advisor with respect to your particular circumstance.