The magical application of Section 1202 for C corporation shareholders seems too good to be true, with millions of tax dollars being saved. However, after the significant corporate tax rate reduction ...

In the excitement of starting a new business, and during the headaches associated with growing that business, many entrepreneurs overlook important details that can have huge impacts on their finances ...

For stock to qualify for the exclusion of taxable gain under Internal Revenue Code Section 1202, the issuing corporation must satisfy the Gross Assets Test, which generally requires that the ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

Whoever said you can’t have your cake and eat it too should have called their accountants and lawyers first. These professionals often receive inquiries from founders, equity investment firms and ...

Section 1202 of the Internal Revenue Code (Section 1202) provides substantial benefits to non-corporate shareholders of certain C corporations. Whether a client is looking to form a business, or a ...

Gregory W. Payton (L) and Harry P. Teichman (R) of Stinson. Courtesy photos.. With the signing of the One Big Beautiful Bill Act, changes to Section 1202 of the Internal Revenue Code will ...

Please note: This item is from our archives and was published in 2022. It is provided for historical reference. The content may be out of date and links may no longer function. Fellow tax podcaster ...