Terms of use.

Who you are contracting with

Use of this site forms an agreement with Desymphony EOOD, a Bulgarian limited liability company with a registered address in Sofia, Bulgaria. References to "we," "us," "QSBSCalc," and "this site" in these Terms refer to Desymphony EOOD operating the QSBSCalc.com property.

Not tax advice

QSBSCalc is an informational reference for IRC §1202 (Qualified Small Business Stock) mechanics, the post-OBBBA modifications under P.L. 119-21, and state conformity rules. The site does not constitute tax, legal, or accounting advice and does not create a CPA–client, EA–client, attorney–client, or any other professional relationship. We are not a CPA firm, not a law firm, not an Enrolled Agent firm, and not affiliated with the IRS, the Department of the Treasury, Carta, or any state revenue authority. Before acting on any §1202 decision, verify with a qualified CPA, Enrolled Agent, or tax attorney licensed in your jurisdiction.

Decoder accuracy

The decoder applies the formulas referenced on the methodology page and is validated against six closed-form fixtures. We make a best effort to keep the underlying statute, regulation, and state conformity data current, but tax law evolves and Treasury guidance, IRS notices, and state legislative changes can supersede the values used here. You are responsible for verifying the decoder output against your own professional advisor's analysis before filing a return.

Use restrictions

You may use this site for personal, non-commercial reference. You may not (a) scrape, mirror, or republish substantial portions of the site without prior written permission, (b) attempt to circumvent rate limits or security controls, or (c) use the site to violate any law applicable in your jurisdiction.

Disclaimers

The site is provided on an "as is" and "as available" basis. To the fullest extent permitted by law, we disclaim all warranties, express and implied, including warranties of merchantability, fitness for a particular purpose, and non-infringement.

Limitation of liability

To the fullest extent permitted by law, Desymphony EOOD will not be liable for any indirect, incidental, special, consequential, or punitive damages — including lost tax savings, missed elections, or positions taken in reliance on the decoder output — arising from your use of the site.

Governing law

These Terms are governed by the laws of the State of Delaware, USA, without regard to its conflict-of-laws principles. Any dispute will be resolved in the state or federal courts located in Delaware, and you consent to personal jurisdiction there.

Changes

We may update these Terms from time to time. Continued use of the site after a posted change constitutes acceptance.

Contact

For Terms-related questions: legal@qsbscalc.com.