§1244. Losses on small business stock — Inbound Citations
26 U.S.C. § 1244
Cited by 3 provisions in release 119-102.
Citations to §1244(c)(3)
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(II) by a corporation which as of the date of the sale or exchange is a small business corporation (as defined in section 1244(c)(3)), or
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(III) by a partnership which as of the date of the sale or exchange meets requirements similar to those of section 1244(c)(3).
Citations to §1244(d)(2)
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(3) Rules similar to the rules of section 1244(d)(2) shall apply for purposes of this section.