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Section 1202 also provides that when appreciated property is contributed in exchange for QSBS, the difference between the tax basis of the property and its fair market value for Section 1202 purposes does not qualify for the gain exclusion when the QSBS is eventually sold. Here is an example of how the 10X Basis Cap works when a partnership is converted to a C corporation and QSBS is issued to the partners. If John Smith and Susan Jones operate their business as equal owners in the early years through XYZ LLC, and incorporate the business when the fair market value of XYZ LLC’s business is $25 million, each of them will have a $112.5 million (10 x $12.5 million – $12.5 million) gain exclusion under Section 1202 when they sell their XYZ Corp. QSBS after five years. Contrast this result with an example where John Smith and Susan Jones each initially capitalize XYZ Corp. with $50,000 and sell their QSBS for $250 million after seven years. In this second example, each of John Smith and Susan Jones gain exclusion would be limited to the standard $10 Million Cap.” 2023.06.02 21:13 ZedFullTv QUESTION. When doing hammer curls i get a feeling like a vein is jumping over my other vein, it's really annoying and it bothers me while doing curls. Does anyone have the same problem and knows how to avoid that? Thanks. 2023.06.02 21:08 Pumptruffle Can’t play games without an internet connection? My daughter downloaded a new game yesterday, but our internet has failed and can’t be fixed until next week. She is trying to play the game but it won’t let her without an internet connection. I’ve read that it could be that it’s not set as her primary switch, she upgraded to an OLED recently and this could be the case.