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Business Law Section Blog Section 1202 of the amended Internal Revenue Code of 1986 allows exclude up to 100 percent of the gain on sale of stock held more than five years, if such stock meets the definition of qualified small business stock. Jim Phillips discusses some of the requirements and traps of Section 1202

There is no routine testing for the chemicals in products on store shelves, putting California out of sync with best practices adopted by the Cannabis Regulators Assn

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