Rollover of Gain From Publicly Traded Securities You can choose to roll over a capital gain from the sale ofpublicly traded securities (securities traded on an establishedsecurities market) into a specialized small business investmentcompany (SSBIC). If you make this choice, the gain from the sale isrecognized only to the extent the amount realized is more than thecost of SSBIC common stock or partnership interest bought during the60-day period beginning on the date of the sale. You must reduce yourbasis in the SSBIC stock or partnership interest by the gain notrecognized. The gain that can be rolled over during any tax year is limited.For individuals, the limit is the lesser of the following amounts. $50,000 ($25,000 for married individuals filingseparately). $500,000 ($250,000 for married individuals filingseparately) minus the gain rolled over in all earlier taxyears. For C corporations, the limit is the lesser of the followingamounts. $250,000. $1 million minus the amount of gain rolled over in allearlier tax years. luxury hotels in CoimbraFor more information, see chapter 4 of Publication 550.