In the case of an individual a loss on section 1244 stock issued to such individual or to a partnership which would but for this section be treated as a loss from the sale or exchange of a capital asset shall to the extent provided in this section be treated as an ordinary loss. Section 1244 of the internal revenue code is the small business stock provision enacted to allow shareholders of domestic small business corporations to deduct a loss on the disposal of such stock as an ordinary loss rather than as a capital loss which is limited to only 3 000 annually. In the case of an option granted on or after january 1 1976 and outstanding on the date of the enactment of this act aug.
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