Sec. 1.1202-0 Table of contents.
This section lists the major captions that appear in the regulations under section 1.1202-2.
Section 1.1202-2 Qualified small business stock; effect of redemptions.
(a) Redemptions from taxpayer or related person.
(1) In general.
(2) De minimis amount.
(b) Significant redemptions.
(1) In general.
(2) De minimis amount.
(c) Transfers by shareholders in connection with the performance of services not treated as purchases.
(d) Exceptions for termination of services, death, disability or mental incompetency, or divorce.
(1) Termination of services.
(2) Death.
(3) Disability or mental incompetency.
(4) Divorce.
(e) Effective date.
[T.D. 8749, 62 FR 68165-68167, Dec. 31, 1997.]
