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Small business corporation stock : special tax incentives

" ... describes a number of Code provisions providing special incentives to invest in small businesses.

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  • "" ... describes a number of Code provisions providing special incentives to invest in small businesses. Its principal emphasis is the three provisions benefitting various small business corporations. Section 1045 allows the tax-deferred rollover of gain realized on the sale of stock in one qualified small business corporation into stock of another qualified small business corporation. Section 1202 allows a significant, generally 50%, exclusion for gains recognized with respect to stock of qualified small business corporations. Neither of these two is available for investments in S corporations. Section 1244 allows ordinary loss treatment with respect to the stock of small business corporations, both C corporations and S corporations. In addition, this Portfolio describes two provisions of the Code that grant preferential treatment to investments in small business investment companies, which are a class of specialized investment vehicles defined in the Small Business Investment Act. The first provision, [section] 1044, allows the tax-deferred disposition of publicly traded securities to the extent that the proceeds are used to purchase investments in specialized small business investment companies. The second provision, [section] 1244, grants ordinary loss treatment for losses sustained with respect to stock in small business investment companies.""
  • ""... describes a number of Code provisions providing special incentives to invest in small businesses. Its principal emphasis is the three provisions benefitting various small business corporations. Section 1045 allows the tax-deferred rollover of gain realized on the sale of stock in one qualified small business corporation into stock of another qualified small business corporation. Section 1202 allows a significant, generally 50%, exclusion for gains recognized with respect to stock of qualified small business corporations. Neither of these two is available for investments in S corporations. Section 1244 allows ordinary loss treatment with respect to the stock of small business corporations, both C corporations and S corporations. In addition, this Portfolio describes two provisions of the Code that grant preferential treatment to investments in small business investment companies, which are a class of specialized investment vehicles defined in the Small Business Investment Act. The first provision, [section] 1044, allows the tax-deferred disposition of publicly traded securities to the extent that the proceeds are used to purchase investments in specialized small business investment companies. The second provision, [section] 1244, grants ordinary loss treatment for losses sustained with respect to stock in small business investment companies.""
  • "" ... describes a number of Code provisions providing special incentives to invest in small businesses."@en

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  • "Small business corporation stock special tax incentives"
  • "Small business corporation stock : special tax incentives"@en
  • "Small business corporation stock : special tax incentives"

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