Section 1244Internal Revenue CodeInternal Revenue ServiceI.R.SHenry F. JohnsonCorporationStockStockholderDeductionQualified PlanCongress enacted section 1244 of the Internal Revenue Code to encourage investment in small businesses and to place stockholders of small corporations on a nearCochran, Mark...
Failing small businesses can reduce their losses if they are incorporated under Sec 1244 of the Internal Revenue Code. The benefits offered by Sec 1244 inc... TD Englebrecht,SC Colburn 被引量: 0发表: 1991年 Restricted Stock in Corporate Reoganizations This report of the New York State Bar ...
Section 1244 Stock is a provision under the Internal Revenue Code that grants individuals a unique tax advantage when investing in small businesses. It allows investors to treat losses incurred from the sale or worthlessness of qualifying stock as ordinary losses, rather than capital losses. This di...
Other instances of Congressional incentives to small business investors are manifested in provisions enacted into the Internal Revenue Code (I.R.C.). For example, the creation of the Subchapter S election allows small business owners to obtain the benefits of incorporation without the impact of ...