Section 1202: Small Business Stock Gain Exclusion

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What is Section 1202 Stock? In December 2015, the Protecting Americans from Tax Hikes Act of 2015 (“PATH Act”) was passed by Congress and signed into law by President Barack Obama. The PATH Act made several tax breaks permanent, including the Small Business Stock Gains Exclusion (Section 1202). The new law makes permanent the exclusion…

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Section 1202: Small Business Stock Gain Exclusion

Section 1202: Small Business Stock Gain Exclusion Updated: 01/16/2016 In December 2015, the Protecting Americans from Tax Hikes Act of 2015 (“PATH Act”) was passed by Congress and signed into law by President Barack Obama. The PATH Act made several tax breaks permanent, including the Small Business Stock Gains Exclusion (Section 1202). The new law…

Read More