Held


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Held

In relation to the opinion of a court, decided.

The holding in a particular case is the ultimate decision of a court of a Justiciable controversy.

held

v. decided or ruled, as "the court held that the contract was valid."

(See: decision, ruling, judgment)

See: arrested, in custody
References in periodicals archive ?
The foreign holding company would have become a domestic corporation, assuming there would be no substantial business activity in its country of incorporation, because the foreign parent's 85% of the foreign holding company's stock would have been disregarded as stock held by an EAG member.
This event will be held at the Rainbow Room at 30 Rockefeller Plaza in New York City.
i) Acquired by a financial holding company from a company in which the financial holding company held an interest under this subpart will be considered to have been acquired by the financial holding company on the date that the share, asset or ownership interest was acquired by the company; and
The taxpayer petitioned the Tax Court, which held against her.
Consequently, we proposed a 50 percent capital requirement on portfolio equity investments held under any authority at any location in a bank holding company.
A number of courts have held that the transactional test is the sole test and that the functional test does not exist.
Accounting for foreclosed assets held for sale after foreclosure.
The event will be held at Pier 60, Chelsea Piers at 6 p.
The more frequent the sales, the more time and effort spent on sales; the shorter the period the property is held, the stronger the case for dealer status (see Phelan, TC Memo 2004206, discussed in Sartain, Tax Clinic, "Capital Gain on Development Property" TTA, December 2004, p.
ceremony will be held at Pierce Brothers Valhalla Cemetery, 10621 Victory Blvd.
DeMatteo most recently held the position of Vice President/Asian Development for Sunrise Medical.
The agreement provided that all documents would be held in escrow until July 11, 1997.