For tax years beginning after 2004, the AJCA increased the shareholder
limit to 100; all fanny members are counted as one shareholder
, if a family member so elects under Sec.
This inherent taxable gain in the received buyer's stock can be avoided if the selling shareholder
or their spouse should die.
What are the ramifications when companies ignore shareholder
Basis is further reduced by the amount of the shareholder
's deduction for depletion for any oil and gas property the S corporation holds, to the extent such deduction does not exceed the proportionate share of the adjusted basis of such property allocated to the shareholder
And one shareholder
has asked The Dow Chemical Company to outline plans for cleaning up dioxin contamination near its plant in Midland, Michigan, and prevent future releases.
A true entrepreneur, he multiplied the value of The Boston Company; founded Institutional Shareholder
Services, the for-profit shareholder
advocacy group, and sold it at a gain; and also founded the activist Lens Fund, which did so well that George Soros invested alongside him.
KO, as the group is known, represents shareholders
by monitoring corporate activities, criticizing companies that are less than forthcoming, praising those that share information and lobbying for progress at shareholder
367(b)-3(c)(1) requires an exchanging shareholder
that is a U.
In case of proxies sent to the Company or granted in favor of its Directors or of the Secretary of the Board of Directors, whether directly or through the entities acting as custodian of the shares or entrusted with recording the book-entries in relation thereto, the following rules shall apply, unless otherwise directed by the grantor shareholder
agreement that the company entered into with one of the individuals restricted that shareholder
's rights to distributions, which may have created a second class of stock.
And the proxy fight over Hewlett-Packard's proposed acquisition of Compaq could bring a new intensity to shareholder
The IRS asserts that distribution of "clients and customer-based intangibles" to shareholders
is taxable, but the Tax Court has held that it isn't if a noncompete agreement between the shareholder
or employee and the firm does not exist.