Qualified Small Business Stock (IRC 1202): Part III

In Episode 19 of How Tax Works, Matt Foreman concludes his discussion of Qualified Small Business Stock (QSBS), which is section 1202 of the Internal Revenue Code.  He discusses possible ways to increase the QSBS exclusion, including gifting, various trusts, and so-called stacking transactions, with a warning about the anticipatory assignment of income doctrine, finishing up with the ability to rollover QSBS stock.

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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