Terms of Service

Last updated: January 2026

1. Informational Simulation Only

Calculations provided by this tool are mathematical simulations based on IRC Section 1202 and user-supplied parameters. They do not constitute formal legal, accounting, tax, or financial opinions.

2. Tax Complexity & Individual Facts

The qualification of stock under IRC § 1202 depends on company records, corporate asset audits at issuance, redemption history under IRC § 1202(c)(3), and active business requirements. Users must retain professional tax advisors to confirm tax return positions.

3. Limitation of Liability

The creators and operators of this site disclaim any liability for tax penalties, interest, or liabilities resulting from decisions made based on this software.