Julia D. Corelli and
Laura D. Warren
On September 27, 2010, President Obama signed into law the Small
Business Jobs Act of 2010 (H.R. 5297), which included among many other
provisions, a short-term 100 percent exclusion (subject to per...
The proposed changes to the Internal Revenue Code section 1202 could
increase interest in investments in small business stock.
Section 1202 of the Internal Revenue Code provides a special partial
exclusion from gross income for individual taxpayers...