1244 small business corporation stock
18 Sep 2015 corporation in order to have eligibility to claim a worthless stock With the changes enacted by the Small Business Job Protection Act of 1996 Section 1244(a) provides that a loss on section 1244 stock is treated as an 2 Feb 2009 To be treated as a small business corporation, the total amount of money and other property received by the corporation for its stock as a 27 Jan 2010 Indeed, if you're a tech startup, forming a C corporation is standard. the “ qualified small business stock” capital gains tax break under Internal Revenue or $100,000/year on a joint return with respect to “Section 1244 stock.