Small business corporation.

Small business corporation. At the time the stock is issued (or, in the case of pre-November 1978 stock, at the time of adoption of the plan described in paragraph (f)(1) of this section) the corporation must be a small business corporation. See 1.1244(c)2 for the definition of a small business corporation.
At the time the stock is issued (or, in the case of pre-November 1978 stock, at the time of adoption of the plan described inparagraph (f)(1)of this section) the corporation must be asmall business corporation.See 1.1244(c)2 for the definition of a small business corporation.

Source

26 CFR § 1.1244(c)-1


Scoping language

None
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