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IRS.gov Website
Current Year Tax Map
Publication 544
taxmap/pubs/p544-007.htm#en_us_publink100072463

Rollover of Gain
From Publicly
Traded Securities(p21)

rule
You can elect to roll over a capital gain from the sale of publicly traded securities (securities traded on an established securities market) into a specialized small business investment company (SSBIC). If you make this election, the gain from the sale is recognized only to the extent the amount realized is more than the cost of the SSBIC common stock or partnership interest bought during the 60-day period beginning on the date of the sale (and did not previously take into account on an earlier sale of publicly traded securities). You must reduce your basis in the SSBIC stock or partnership interest by the gain not recognized.
The gain that can be rolled over during any tax year is limited. For individuals, the limit is the lesser of the following amounts.
For C corporations, the limit is the lesser of the following amounts.
EIC
An estate, trust, partnership, or S corporation cannot make the election.
For more information, including information on how to make the election and how to report and postpone the gain, see chapter 4 of Publication 550.