With Ciara Baker, A. William Caporizzo, Julie Hogan Rodgers, Kimberly Wethly, Kenneth Zhou
Since its enactment in 1993, Section 1202 of the Internal Revenue Code has provided non-corporate investors with the ability to exclude from federal taxable income up to 50% of the gain realized from the sale of "qualified small business stock" (QSB Stock) held for more than five years.