stockholder

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stockholder

n. shareholder in a corporation. (See: shareholder)

See: member, shareholder
References in periodicals archive ?
For S corporations doing business in more than one state, or those S corporations with nonresident stockholders, many states require S corporations to pay a nonresident withholding tax based on the percentage of income allocated to the nonresident stockholders.
This technique avoids the transfer for value rule, since the partnership continues to own the insurance policies on surviving stockholders B and C with no adverse income tax consequences.