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26 U.S.C. § 1243

Loss of small business investment company

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Banking, Finance & Insurance
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26 U.S.C. § 1243, Loss of small business investment company, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462958
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Full text

In the case of a small business investment company operating under the Small Business Investment Act of 1958, if—

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally