United States Code · Section

§ 1242 — Losses On Small Business Investment Company Stock

26 U.S.C. § 1242

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If— (1) a loss is on stock in a small business investment company operating under the Small Business Investment Act of 1958, and (2) such loss would (but for this section) be a loss from the sale or exchange of a capital asset,

26 U.S.C. § 1241 26 U.S.C. § 1243

Implementing Regulations

No implementing regulations found.