# Income Tax; Taxable Years Beginning After December 31, 1953; Treatment of Losses on Small Business Stock; Correction
> **IRS** · Correcting amendments. · Published 1995-03-31 · Effective 1995-03-31 · 60 FR 16575
## Document
- **Document number:** 95-7969
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 60 FR 16575
- **CFR reference:** 26 CFR 1
- **Publication date:** 1995-03-31
- **Effective date:** 1995-03-31
- **Treasury docket:** TD 7837
## Abstract

This document contains a correction to final regulations [TD 7837] which were published in the Federal Register for Wednesday, September 29, 1982 (47 FR 42728). The final regulations restate and clarify a formula relating to the computation of the amount received for designated stock by a small business corporation.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/03/31/95-7969/income-tax-taxable-years-beginning-after-december-31-1953-treatment-of-losses-on-small-business)
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