- bailout stock
- Preferred stock issued as a nontaxable stock dividend. IRC § 305.
Ballentine's law dictionary. Anderson, W.S.. 1998.
Ballentine's law dictionary. Anderson, W.S.. 1998.
bailout — Various procedures whereby the owners of an entity can obtain its profits with favorable tax consequences. With corporations, for example, the bail out of corporate profits without dividend consequences might be the desired objective. The… … Black's law dictionary
bailout — Various procedures whereby the owners of an entity can obtain its profits with favorable tax consequences. With corporations, for example, the bail out of corporate profits without dividend consequences might be the desired objective. The… … Black's law dictionary
Bailout — For other uses of the term, see Bailout (disambiguation). In economics, a bailout is an act of loaning or giving capital to an entity (a company, a country, or an individual) that is in danger of failing, in an attempt to save it from bankruptcy … Wikipedia
stock — The goods and wares of a merchant or tradesman, kept for sale and traffic. In a larger sense, the capital of a merchant or other person, including his merchandise, money, and credits, or, in other words, the entire property employed in business.… … Black's law dictionary
stock bailout — Preferred stock issued as a nontaxable stock dividend. IRC § 305 … Ballentine's law dictionary
preferred stock bailout — A procedure whereby the issuance, sale, and later redemption or a preferred stock dividend was used by a shareholder to obtain long term capital gains without any loss of voting control over the corporation. In effect, therefore, the shareholder… … Black's law dictionary
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