All IRC Regulations

9 results for "1244"

Showing top 9 matches in Treasury Regulations.

§ 1.1244(a)-1
Loss on small business stock treated as ordinary loss.
§ 1.1244(b)-1
Annual limitation.
§ 1.1244(c)-1
Section 1244 stock defined.
§ 1.1244(c)-2
Small business corporation defined.
§ 1.1244(d)-1
Contributions of property having basis in excess of value.
§ 1.1244(d)-2
Increases in basis of section 1244 stock.
§ 1.1244(d)-3
Stock dividend, recapitalizations, changes in name, etc.
§ 1.1244(d)-4
Net operating loss deduction.
§ 1.1244(e)-1
Records to be kept.