Advocacy

AICPA Comments on Section 1202, Partial Exclusion for Gain from Certain Small Business Stock

Dec 03, 2024 · 385.8 KB Download

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The AICPA recommends that the Treasury and IRS provide guidance relating to section 1202, including clarifying the $50 million requirement, active business requirement and the applicability of corporate transactions.

Download the AICPA Comments on Section 1202, Partial Exclusion for Gain from Certain Small Business Stock

File name: AICPA 1202 comment letter updated 12.3.pdf

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