match the definitions

Cear Al Qualified small business corporation Generally, stock, debt, and other financial assets The shareholder may exclude from gross income 50 percent of the realized gain on the sale of the stock, if he or she held the stock for more than five years. Securities When debt owed by a corporation to the shareholders becomes too large in relation to the corporations capital structure, some or all of the debt may be reclassifled as equity. Property Stock issued by qualifying small business corporations. If this stock becomes worthless, the shareholders may claim an ordinary loss rather than the usual capital loss, within statutory limitations Thin capitalization Assets defined in the broadest legal sense. Inckudes the unrealized receivables of a cash basis taxpayer, but not services rendered. Qualified small business stock A C corporation whose aggregate gross assets did not exceed $50 million on the date the stock was issue Section 1244 stock Previous Email InstructorSubmi