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26 U.S.C. § 1242. - Losses on small business investment company stock · Congress.wiki

U.S. Code/Title 26/§ 1242

Title 26

26

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26 U.S.C. § 1242.Chapter 1

§ 1242

Losses on small business investment company stock

Title 26

1 min read

Subchapter: Capital Gains and Losses

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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,

Release: pl-119-73not60 (2026-01-23)