### Question
What is the definition of specialized small business investment company?


### Answer
The definition of **specialized small business investment company** is as follows in *26 U.S.C. § 1044*:

> any partnership or corporation which is licensed by the Small Business Administration under section 301(d) of the Small Business Investment Act of 1958 (as in effect on May 13, 1993)

#### Citation:
  - *26 U.S.C. § 1044*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter O-Gain or Loss on Disposition of Property > PART III-COMMON NONTAXABLE EXCHANGES**

