Finance & markets · 31/03/1995Updated: 10/18/2026 · 1 min read
Correction to Final Regulations on Small Business Stock Losses
Summary
The IRS has corrected final regulations on how small business corporations calculate losses on certain stock, which were published in 1982 and affect taxable years starting after December 31, 1953.
Original source language: Federal Register — Department of the TreasuryOpen original release →