Section 1202 allows taxpayers to exclude gain on the sale of QSBS if all eligibility requirements are met.  Section 1202 also places a cap on the amount of gain that a stockholder is entitled to exclude with respect to a single issuer’s stock.[i]  A taxpayer has at least a $10 million per-issuer gain exclusion, but … Continue reading Section 1202 Planning: When Might the Assignment of Income Doctrine Apply to a Gift of QSBS?