Big Oil Faces a ‘Good Sweating.’ Some Aren’t Fit

What if I told you there was a way to pay zero dollars in capital gains tax if you sold qualified small business stock? It might sound crazy, but there’s a little-known provision in the Internal Revenue Code that you could potentially use as a small business capital gains exemption. That provision is IRC Section 1202, and it allows some taxpayers to exclude all of your gain on the sale — and there