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Definition of Section 1202

Section 1202 of the Internal Revenue Code (IRC), also known as the Qualified Small Business Stock (QSBS) exclusion, provides a tax incentive for long-term investment in small businesses. 

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    • Startups
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    QSBS: The Basics of Tax-Advantaged Startup Stock

    Get the lowdown on Qualified Small Business Stock (QSBS) and its potential for tax-free gains. Understand the eligibility criteria for startups, founders, and investors and the potential to unlock a world of tax benefits.