Has § 1202, which relates to qualified small business stock, been widely used since its enactment?

SWFT Comprehensive Volume 2019
42nd Edition
ISBN:9780357233306
Author:Maloney
Publisher:Maloney
Chapter18: Corporations: Organization And Capital Structure
Section: Chapter Questions
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Has § 1202, which relates to qualified small business stock, been widely used since its enactment?  

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