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stockholder |
Also found in: Dictionary/thesaurus, Financial, Encyclopedia, Hutchinson | 0.07 sec. |
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stockholder n. shareholder in a corporation. (See: shareholder) How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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1202(c)(2)(A), this active business requirement must be met for substantially all of the stockholding period. The Court found that the decedent's concerns regarding sales by family members of core stockholdings and his desire to extend and perpetuate his buy-and-hold investment philosophy over family assets were legitimate and significant nontax reasons for forming the trusts, and were the decedent's primary motivation. They also intend to sell holdings to the Bank Stockholding Purchasing Corp. |
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