[Code of Federal Regulations] [Title 26, Volume 11] [Revised as of April 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR1.1202-0] [Page 234] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) GAIN OR LOSS ON DISPOSITION OF PROPERTY--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. (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]