[Code of Federal Regulations]
[Title 26, Volume 11]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.1202-0]

[Page 240-241]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.1202-0  Table of contents.

    This section lists the major captions that appear in the regulations 
under Sec. 1.1202-2.

  Sec. 1.1202-2 Qualified small business stock; effect of redemptions.

    (a) Redemptions from taxpayer or related person.
    (1) In general.
    (2) De minimis amount.

[[Page 241]]

    (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 68166, Dec. 31, 1997]