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Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

26 U.S.C. § 1243. — Loss of small business investment company · Congress.wiki

U.S. Code/Title 26/§ 1243

Title 26

26

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26 U.S.C. § 1243.Chapter 1

§ 1243

Loss of small business investment company

Title 26

1 min read

Subchapter: Capital Gains and Losses

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Back to Chapter 1 Previous: § 1242 Next: § 1244

In the case of a small business investment company operating under the Small Business Investment Act of 1958, if—

((1)) a loss is on stock received pursuant to the conversion privilege of convertible debentures acquired pursuant to section 304 of 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-119-83 (2026-04-13)