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Qualifying disposition under IRC 1.1368-1(g)(2)(i)
According to Instructions for Form 1120-S, a qualifying disposition under IRC 1.1368-1(g)(2)(i) is:
- A disposition by a shareholder of at least 20% of the corporation's outstanding stock in 1 or more transactions in any 30-day period during the tax year,
- A redemption treated as an exchange under section 302(a) or 303(a) of at least 20% of the corporation's outstanding stock in 1 or more transactions in any 30-day period during the tax year, or
- An issuance of stock that equals at least 25% of the previously outstanding stock to 1 or more new shareholders in any 30-day period during the tax year.