Has § 1202, which relates to qualified small business stock, been widely used since its enactment?   What leads you to this conclusion?   What rationale did Congress provide as a justification for the provision’s enactment?   Do you believe that such rationale still is valid in today’s environment?

SWFT Comprehensive Volume 2019
42nd Edition
ISBN:9780357233306
Author:Maloney
Publisher:Maloney
Chapter18: Corporations: Organization And Capital Structure
Section: Chapter Questions
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  • Has § 1202, which relates to qualified small business stock, been widely used since its enactment?  
  • What leads you to this conclusion?  
  • What rationale did Congress provide as a justification for the provision’s enactment?  
  • Do you believe that such rationale still is valid in today’s environment?
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