26 USC 1202
§ 1202 - Partial exclusion for gain from certain small business stock
- § 1202 - Partial exclusion for gain from certain small business stock
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter P— Capital Gains and Losses
- Notes
- Editorial Notes
- References in Text
- Prior Provisions
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2025 Amendment
- Effective Date of 2015 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2013 Amendment
- Effective Date of 2010 Amendment
- Effective Date of 2009 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 2000 Amendment
- Effective Date of 1996 Amendment
- Effective Date
- Savings Provision
- Special Rule for Pass-Through Entities
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