1545-BR33 202410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Exclusion for gain from certain small business stock.

The regulations will provide guidance under section 1202 of the Internal Revenue Code (Code) relating to the exclusion of gain from the sale or exchange of qualified small business stock. The regulations will affect the shareholders of qualified small business stock and entities that are qualified small businesses.

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Proposed Rule Stage No No 26 CFR 1.1202-1 26 CFR 1.1202-2 26 U.S.C. 7805 26 U.S.C. 1202 No NPRM 12/00/2024 REG-114851-24 Drafting Attorney: Lewis Saideman - 202-317-7009 Reviewing Attorney: Erika Reigle - 202-317-7009 Treasury Attorney: Michael Novey 202-622-1339 CC:ITA Undetermined Businesses None No No No No Lewis Saideman Attorney 1545 Internal Revenue Service IRS 202 317-7009 lewis.saideman@irscounsel.treas.gov 1111 Constitution Ave, NW, Washington DC 20224