Public Policy Quarterly Newsletter Issue 2
Angel Capital Association
FEBRUARY 16, 2024
Qualified Small Business Stock and Section 1202 Qualified Small Business Stock (QSBS) provides for up to 100% exclusion of Capital Gains taxes. QSBS is treated favorably for capital gains purposes if both the investor and the company meet certain requirements. This is the first update to this threshold since the 1950s.
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