Section 1202 irc July 8, 2019 16 32 64 128 Irc section 1202 qualified small business Irc section 1202 requirements Irc section 1202 exclusion Irc section 1202 regulations Section 1202 Section 1201 irc Section 1202 authority Section 1202(e)(4) of the internal revenue code Section 120 irc