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Subsidiaries Qualified Small Business Stock Internal Revenue Code (IRC)

Holland & Knight LLP

Converting from an S Corporation to Qualified Small Business Stock

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The One Big Beautiful Bill Act (OBBB) has spurred even more interest among businesses that may qualify for the tax benefits associated with qualified small business stock (QSBS), including businesses that currently are...more

Holland & Knight LLP

Section 1202 Gross Assets and Basis Issues for Qualified Small Business Stock

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In order for stock to be qualified for an exclusion on gain under Internal Revenue Code (Code) Section 1202, the issuing corporation must, among other requirements, have aggregate gross assets of no more than $75 million at...more

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