Qualified Small Business Stock (IRC 1202): Part II

In Episode 18 of How Tax Works, Matt Foreman continues his discussion of Qualified Small Business Stock (QSBS), section 1202 of the Internal Revenue Code. In this episode, he discusses the original issuance requirement, issues with redemptions, gifts, partnership distributions, short positions, the Qualified Small Business requirement, the active business requirement, possible meanings of “substantially all”, and what types of business qualify.

Please also see Matt Foreman’s upcoming webinars! Details below:

• Revenue Rulings 99-5 and 99-6: Tax Implications of Restructured Partnerships and LLCs
  February 17th, 2025 @ 1:00pm – 2:50pm EST

How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions.

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