Tax-Deferred Transfers of Property to a Corporation
{"Image DocumentName": "Tax-Deferred Transfers of Property to a Corporation", "Image ImageDescription": "If the \u00a71244 requirements are met. The shareholder can recognize up to  50,000 per year of loss ( 100,000 in the case of married, filing jointly) on subsequent sale of the stock as an ordinary loss, rather than as a capital loss. The balance amount of loss is treated as a capital loss, which can offset other capital gains plus  3,000 of ordinary income.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}