QSBS Case Law

The QSBS code is subject to interpretation, so it is useful to look at how the code has been applied through relevant case law, to see if there are nuances that may apply to your particular situation.


IRS Rulings:

Tax Court Rulings:

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.