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NTA2225
Section 1202 Qualified Small Business Stock: Requirements and Traps for the Unwary
Date
November 1, 2022
$49
Standard Price
This product is also available as part of the following products:
This includes sessions from the conference: 2022 AICPA & CIMA National Tax & Sophisticated Tax Conference
In this session, we will discuss the exclusion of gain from the sale of qualified small business stock. We will walk through the statutory requirements that must be met for stock to meet the definition of QSBS, the limitations that apply on gain, identify planning opportunities to maximize the exclusion, and point out traps the unwary that may cost a taxpayer the exclusion.
Learning Objectives
- Identify the tests that must be met at the corporate and shareholder level for stock to meet the definition of QSBS.
- Determine the cumulative and annual limitations on the Section 1202 exclusion.
Speaker
Partner - National Tax, EY
General
Session Categories
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