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Section 1244, Small Business Stock
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Publication 17 - Your Federal Income Tax (For Individuals) - Capital Gains and Losses
Losses on Section 1244 (Small Business) Stock. You can deduct as an ordinary loss, rather than as a capital...
Publication 550 - Investment Income and Expenses - Capital Gains and Losses
Losses on Section 1244 (Small Business) Stock. Subject to the limitations discussed under Ordinary loss limit,...
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