October 13, 2026 | Publications

I. Introduction Section 1045 permits taxpayers to defer gain from the sale of qualified small busine...

February 16, 2026 | Qualified Small Business Stock (QSBS)

Section 1202 provides an exclusion from capital gains when a taxpayer sells qualified small business...

January 29, 2026 | Tax Law Defined™ Blog

Our QSBS tax planning group at FBT Gibbons regularly assists taxpayers with Section 1202 planning/su...

November 21, 2025 | Qualified Small Business Stock (QSBS)

Section 1202 provides an exclusion from capital gain when a taxpayer sells qualified small business ...

August 11, 2025 | Presidential Administration Impacts

Section 1202 permits a taxpayer to claim a gain exclusion in connection with the sale or exchange (i...

August 5, 2025 | Qualified Small Business Stock (QSBS)

Section 1202 provides an exclusion from capital gains when a stockholder sells qualified small busin...

July 22, 2025 | Qualified Small Business Stock (QSBS)

*This article was updated on July 22, 2025.  Section 1202 provides for a substantial exclusion of g...

July 18, 2025 | Qualified Small Business Stock (QSBS)

Section 1202 provides an exclusion from capital gains when a stockholder sells qualified small busin...

July 3, 2025 | Presidential Administration Impacts

After narrowly clearing the House on July 3, the One Big Beautiful Bill Act[1] (OBBBA) was signed in...

January 29, 2025 | Tax Law Defined™ Blog

Section 1202 provides a gain exclusion when a stockholder sells qualified small business stock (QSBS...