n order to qualify as Section 1244 stock, the: Multiple select question. ...

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Accounting

n order to qualify as Section 1244 stock, the:
Multiple select question.
issuing corporation must have issued no more than $1 million of stock.
corporation must have been fully engaged in active trade or business at the time of the sale.
shares must have been purchased no more than two years after original issuance.
shareholder must be the original recipient.
corporation must have been primarily engaged in an active trade or business for the five years preceding the sale of the stock.

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