Cross references

(1)#

For special rule for banks with respect to worthless securities, see section 582.

(2)#

For disallowance of deduction for worthlessness of securities to which subsection (g)(2)(C) applies, if issued by a political party or similar organization, see section 271.

(3)#

For special rule for losses on stock in a small business investment company, see section 1242.

(4)#

For special rule for losses of a small business investment company, see section 1243.

(5)#

For special rule for losses on small business stock, see section 1244.

loading…

Cross references

Official source

(1)#

For special rule for banks with respect to worthless securities, see section 582.

(2)#

For disallowance of deduction for worthlessness of securities to which subsection (g)(2)(C) applies, if issued by a political party or similar organization, see section 271.

(3)#

For special rule for losses on stock in a small business investment company, see section 1242.

(4)#

For special rule for losses of a small business investment company, see section 1243.

(5)#

For special rule for losses on small business stock, see section 1244.