Section 1244 Stock Loss: Verify Original Issuance Before Claiming Ordinary Treatment
Some small-business share losses receive special treatment, but ordinary-loss limits and issuance records matter.
TOPIC COLLECTION
Unsuccessful exits
A focused reading path from The Exit Ledger. Start with the question closest to your situation, then review the linked sources and documentation steps.
Your Business Shares Became Worthless: Establish the Year Before Writing Off the Investment
Worthless stock follows securities-loss rules, while unpaid shareholder loans require a separate analysis.