Articles2020-01-17T00:59:57+00:00
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Section 1202: A Big Deal for Small Business

By Matthew E. Rappaport, Falcon Rappaport & Berkman PLLC, New York, NY, and Caryn I. Friedman, Ernst & Young LLP, Washington, DC Section 1202 was enacted in 1993 as an incentive for taxpayers to

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