 SEC. 1242. LOSSES ON SMALL BUSINESS INVESTMENT COMPANY STOCK. "If— "(1) a loss is on stock in a small business investment company...  Committee Prints - Page 56by United States. Congress. Joint Economic Committee - 1961Full view - About this book
 | United States - Law - 1988 - 1290 pages
...dividends (as defined in section 243(b) without regard to section 243(c)(4)),4and (2) dividends received by a small business investment company operating under the Small Business Investment Act of 1958. (c) Debt financed portfolio stock For purposes of this section— (1) In general The term "debt... | |
 | Administrative law - 1967 - 676 pages
...than dividends described In paragraph (2) or (3); (2) 100 percent, in the case of dividends received by a small business investment company operating under the Small Business Investment Act of 1958: and (3) 100 percent, in the case of qualifying dividends (as denned in subsection (b) (1) ).... | |
 | Administrative law - 1990 - 814 pages
...purposes of section 14(a)(3) of the Act, registration of securities under the Securities Act of 1933 by a small business investment company operating under the Small Business Investment Act of 1958 shall be deemed to include the filing of a notification under Rule 604 of Regulation E promulgated... | |
 | Administrative law - 1982 - 358 pages
...market value. See § 1.1232-3(b) (2)(ii) (relating to investment units). Example (1l). Corporation S is a small business investment company operating under the Small Business Investment Act of 1958 (15 USC 661 and following). Individual J is an electrical engineer. On January 1. 1983, S and... | |
 | Administrative law - 1983 - 340 pages
...market value. See § 1.1232-3(b) (2)(ii) (relating to investment units). Example (11). Corporation S is a small business investment company operating under the Small Business Investment Act of 1958 (15 USC 661 and following). Individual J is an electrical engineer. On January 1, 1983, S and... | |
 | Administrative law - 1974 - 876 pages
...small business investment company. SEC. 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... | |
 | Administrative law - 2003 - 620 pages
...section. Section 586 and this section shall apply only to the following financial institutions: (1) Any small business investment company operating under the Small Business Investment Act of 1958 as amended and supplemented (72 Stat. 689), and (2) Any business development corporation, which... | |
 | Administrative law - 1992 - 584 pages
...section. Section 586 and this section shall apply only to the following financial institutions: (1) Any small business investment company operating under the Small Business Investment Act of 1958 as amended and supplemented (72 Stat. 689), and (2) Any business development corporation, which... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1964 - 888 pages
...than dividends described in paragraph (2) or (3) ; "(2) 100 percent, in the case of dividends received by a small business investment company operating under the Small Business Investment Act of 1958 ; and "(3) 100 percent, in the case of qualifying dividends (as defined in subsection (b)(l».... | |
 | United States. Internal Revenue Service - Taxation - 1962 - 1090 pages
...effect, that any loss sustained as the result of the worthlessness or sale or exchange of stock in a small business investment company operating under the Small Business Investment Act of 1958 shall, under certain circumstances, be treated as a loss from the sale or exchange of property... | |
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