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A is corrent. In order to deduct an ordinary loss on sale or worthlessness of stock under Sec. 1244, (1) the shareholder must be the original holder of stock, and an individual or partnership; (2) the stock can be common or preferred, voting or nonvoting; (3) the amount of ordinary loss is limited to $50,000 ($100,000 on joint return); (4) the corporation during the 5-year period before the year of loss received less than 50% of its total gross receipts from royalties, rents, dividends, interest, annuities, and gains from sales or exchanges of stock or securities; and (5) the corporation’s aggregate amount of money and adjusted basis of other property received for stock as a contribution to capital and paid-in surplus does not exceed $1,000,000.
B is incorrect. Ordinary loss is limited to $50,000 ($100,000 on a joint return); any excess is treated as a capital loss.
C is incorrect. In order to deduct an ordinary loss on sale or worthlessness of stock under Sec. 1244, the corporation during the 5-year period (not 3-year period) before the year of loss must have received less than (not more than) 50% of its total gross receipts form sales or exchanges of stock or securities, etc.
D is incorrect. In order to qualify as Sec. 1244 stock the shareholder must be the original holder of stock, and an individual or partnership (not an individual or corporation).