Small business stockholder? IRC §1202!
Originally enacted in 1993, Section 1202 of the Internal Revenue Code provides for exclusion of gains from the sale of a 'qualified small business stock" (QSBS) held for more than five years. The deduction has historically not been popular, but recent amendments to §1202 make this tax deduction attractive.
There are a number of requirements to be met in order for your company to be considered a qualified small business. I am most acquainted with one in particular that stipulates 80% (by value) of the assets of the business must be used in the active conduct of one or more qualified trades or businesses. This necessarily requires an estimation in the value of identified and unidentified intangible assets.
If you have the possibility of availing yourself of this deduction, review the regulations, consult with your accounting and legal professionals, then consider reaching out for the intangible asset valuation piece.