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1) Has 1202, which relates to qualified small business stock, been widely used since its enactment? 2) What leads you to this conclusion? 3) What

1) Has 1202, which relates to qualified small business stock, been widely used since its enactment?

2) What leads you to this conclusion?

3) What rationale did Congress provide as a justification for the provisions enactment?

4) Do you believe that such rationale still is valid in todays environment?

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