What Counts as Qualified Small Business Stock?
Section 1202 rewards a specific kind of stock. See the core tests – C-corp, original issuance, asset limit, active business, and holding period.
Section 1202
Qualified Small Business Stock After the 2025 Expansion: Excluding Gain on a Business Sale
The 2025 law expanded Section 1202 – 50/75/100% exclusion tiers and a $15M cap. See how QSBS can exclude gain on a C-corp sale, and how it is lost.