Where do I report capital losses from a C corp that has dissolved?

[m990834]

Where do I report capital losses from a C corp that has dissolved?

[Mike9241]

there can be an issue. it depends on whether the stock you hold in the C-corp is section 1244 stock because it allows an ordinary loss deduction of up to $50K ($100K if filing a joint return) rather than a capital loss

Code section 1244

https://www.law.cornell.edu/uscode/text/26/1244