{
  "id": "CG_QSBS_1202",
  "name": "Section 1202 QSBS Exclusion",
  "category": "capital_gain",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "C-Corp stock held 5+ years; NOT S-Corp",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "excluded_gain": {
      "type": "int",
      "description": "gain to exclude (max $10M or 10x basis)"
    }
  },
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Stock had to qualify at time of sale",
    "forward_status": "available"
  },
  "description": "Exclude up to $10M (or 10x basis) of gain from Qualified Small Business Stock held 5+ years. C-Corp only.",
  "irc_reference": "IRC §1202",
  "deadline": "Stock must qualify at time of sale"
}