# Losses on Small Business Stock
> **IRS** · Final regulations. · Published 1995-04-28 · Effective 1995-04-27 · 60 FR 20898
## Document
- **Document number:** 95-10424
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 60 FR 20898
- **CFR reference:** 26 CFR 1
- **Publication date:** 1995-04-28
- **Effective date:** 1995-04-27
- **Treasury docket:** TD 8594
## Abstract

This document contains final regulations amending regulations under section 1244 relating to losses on small business stock. The final regulations remove the requirement that a taxpayer claiming a section 1244 ordinary loss file an information statement with the taxpayer's income tax return.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/04/28/95-10424/losses-on-small-business-stock)
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