{"data":{"id":"us/26-cfr-1.1202-0","jurisdiction":"us","citation":"26 CFR 1.1202-0","heading":"-0 Table of contents.","body":"This section lists the major captions that appear in the regulations under § 1.1202-2.\n§ 1.1202-2 Qualified small business stock; effect of redemptions.\n(a) Redemptions from taxpayer or related person.\n(1) In general.\n(2) De minimis amount.\n(b) Significant redemptions.\n(1) In general.\n(2) De minimis amount.\n(c) Transfers by shareholders in connection with the performance of services not treated as purchases.\n(d) Exceptions for termination of services, death, disability or mental incompetency, or divorce.\n(1) Termination of services.\n(2) Death.\n(3) Disability or mental incompetency.\n(4) Divorce.\n(e) Effective date.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"a400186e059cb128f68b35215799b0d33385c4f9cf3fc7ea989900a9d911dcf3","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.1201-1","next":"us/26-cfr-1.1202-1"},"notice":"GroundRules: Original legal text. Not legal advice."}