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Expert Analysis

Reform Partly Modernizes Small Biz Stock Gains Exclusion

By Mark Parthemer ( July 22, 2025, 5:21 PM EDT) -- Congress has provided a variety of incentives to encourage taxpayers to invest in small businesses. Over time, Congress has made some of these incentives more generous. One such benefit is Section 1202 of the Internal Revenue Code — commonly referred to as the qualified small business stock exclusion....

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