26 USC 1244
§ 1244 - Losses on small business stock
- § 1244 - Losses on small business stock
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter P— Capital Gains and Losses
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2014 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1978 Amendment
- Effective Date of 1976 Amendment