NTA2418. Finding Your Passion in Tax

In this session, Tony Nitti will discuss all you need to know about one of the most powerful incentives in the Code — the "qualified small business stock" exclusion of Section 1202 —but with a twist: Nitti will use Section 1202 as an example of how you can use the process of learning, writing and teaching about a topic to make your career more rewarding and enjoyable.

Learning Objectives:

• Identify the corporate and shareholder level requirements that must be satisfied for stock to meet the definition of qualified small business stock.
• Apply the process a tax professional can use to gain mastery over a subject.