How to Qualify for the IRS Qualified Small Business Stock (QSBS) 1202 Exclusion When Selling a C-Corp in 2026
If you meet IRC §1202’s QSBS rules, you can exclude up to 100% of gain—capped at the greater of $10 million or 10× your basis—when you sell eligible C‑corp stock in 2026. The exclusion is powerful but technical, and small missteps in entity structure, assets, redemptions, or holding period can destroy eligibility. This article explains […]