26 U.S.C. § 1243
Title 26
Chapter 1
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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- § 1398
- § 1399
- § 1400C
- § 1400J
§ 1243. Loss of small business investment company
In the case of a small business investment company operating under the Small Business Investment Act of 1958, if—
- (1) a loss is on stock received pursuant to the conversion privilege of convertible debentures acquired pursuant to section 304 of the Small Business Investment Act of 1958, and
- (2) such loss would (but for this section) be a loss from the sale or exchange of a capital asset,
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