News & Analysis as of July 29, 2025

Stock Transfer

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A Look at Transfers of Section 1202 Qualified Small Business Stock

Holland & Knight LLP on 7/21/2025

Section 1202 of the Internal Revenue Code provides that noncorporate taxpayers may exclude certain gains on the disposition of Qualified Small Business Stock (QSBS) held longer than the minimum required holding period. One...more

Transfers of Stock or Securities to Investment Partnerships: A Dangerous Exception Lurking for the Unwary

Freeman Law on 6/1/2021

The formation of a partnership is generally a nonrecognition transaction for both the contributing partner and the newly created firm. Thus, no gain is recognized to a partnership or to any of its partners because of a...more

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Internal Revenue Code (IRC) › Partnerships › Stock Transfer

A Look at Transfers of Section 1202 Qualified Small Business Stock

Transfers of Stock or Securities to Investment Partnerships: A Dangerous Exception Lurking for the Unwary

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