News & Analysis as of August 7, 2025

Internal Revenue Code (IRC)

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Independent Sponsors: Section 1202 Qualified Small Business Stock

Holland & Knight LLP on 5/23/2025

The tax benefits conveyed by Section 1202 of the Internal Revenue Code to owners of qualified small business stock (QSBS) have been available to small business owners in some form since Section 1202 was first enacted in 1993....more

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Private Equity Funds › Small Business › Internal Revenue Code (IRC)

Independent Sponsors: Section 1202 Qualified Small Business Stock

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