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S Corporation and Section 1244

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    #1

    S Corporation and Section 1244

    I need some information of S Corporation shareholders use of Section 1244 stock upon liquidation. My research online gave conflicting conclusions. Any help with cites would be appreciated.

    Thank-you

    Jim
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    #2
    Try this link: https://www.law.cornell.edu/uscode/text/26/1244

    Comment

      #3
      Also, see The Tax Book 6-9 &18-9 Losses on Small Business Stock (IRC §1244)
      Always cite your source for support to defend your opinion

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