Facts registry
What is the qSBS per-issuer cap: adjusted-basis multiple (§1202(b)(1)(B))?
1000%
The QSBS per-issuer cap: adjusted-basis multiple (§1202(b)(1)(B)) is 1000% (statutory (not indexed)). Source: IRC §1202(b)(1)(B). Checked against that source on 2026-08-16.
Where it comes from
- Value
- 1000%
- Applies to
- statutory (not indexed)
- Jurisdiction
- United States, federal
- Primary source
- IRC §1202(b)(1)(B)
- Last checked
- August 16, 2026
- Registry id
- irs.qsbs.cap.basis-multiple
Calculations that use it
When one of these runs, the response returns this constant alongside the result, with its source — so a number in an answer traces back to the notice that set it.
Get it programmatically
The whole registry as JSON — every constant with its value, period, primary source, and check date. No key required.
curl https://worthune.com/api/v1/factsQuestions
Common questions
- What is the qSBS per-issuer cap: adjusted-basis multiple (§1202(b)(1)(B))?
- The QSBS per-issuer cap: adjusted-basis multiple (§1202(b)(1)(B)) is 1000% (statutory (not indexed)). Source: IRC §1202(b)(1)(B). Checked against that source on 2026-08-16.
- Where does this number come from?
- IRC §1202(b)(1)(B). We record the primary source for every constant our models use, along with the date a person last checked the value against it — in this case 2026-08-16. A figure without a source and a date cannot be told apart from a stale one.
- Which calculations use this figure?
- One Worthune model uses it: qsbs-exclusion. When one of them runs, the response returns this constant alongside the result, with its source, so the number in an answer can be traced back to the notice that set it.
- How do I get this figure programmatically?
- GET https://worthune.com/api/v1/facts returns the whole registry as JSON — every constant with its value, period, primary source, and check date. No key is required.
Related constants
- AMT preference: share of §1202-excluded gain added back (§57(a)(7)) — 7%
- QSBS per-issuer cumulative cap, stock acquired on or before 2025-07-04 (§1202(b)(4)(A)) — $10,000,000
- SS taxation adjusted base amount, married filing jointly (§86(c)(2)(B)) — $44,000
- SS taxation adjusted base amount, single (§86(c)(2)) — $34,000
- SS taxation base amount, married filing jointly (§86(c)(1)(B)) — $32,000
- SS taxation base amount, single (§86(c)(1)) — $25,000
We maintain this registry against its primary sources on a best-efforts basis and version every change publicly. It is reference information, not tax or financial advice — verify against the primary source before relying on a figure. Spotted something wrong or out of date? Tell us at support@worthune.com.