shareholder

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Related to shareholder: stockholder, Shareholder agreement, Shareholder Equity

To apportion a thing.

Abbreviation for:
Scottish Health Authorities Revenue Equalisation

References in periodicals archive ?

A "predigreed" QEF whose shareholder has elected to treat such PFIC as a QEF at all times during the holding period of the PFIC shares.

Proposed passive foreign investment company regulations

Efforts to restore profitability and improve shareholder value, and

Capital Alliance Income Trust Addresses Recent Organizational Changes and 2007's Operational Challenges

First (and possibly foremost), S banks incur only one level of tax at the shareholder level, while a C corporation is taxed twice on its income--at the corporate level and then at the shareholder level.

The AJCA aids financial institutions seeking S status

In another instance, (7) a corporation failed to timely file (1) Form 2553, (2) an ESBT election for a trust that was a shareholder and (3) QSub elections for its subsidiaries.

Current developments: this two-part article discusses recent legislation, cases, rulings, regulations and other developments in the S corporation area. Part I focuses on eligibility, election and termination issues

One drawback of a selling shareholder receiving a large number of shares in the buying corporation is that this leaves the selling shareholder with stock ownership concentrated in one large block of stock.

Buyers and sellers: tax strategies for buying and selling businesses

The SEC requires that the results of the shareholder vote be reported in the 10-Q following the vote.

Giving shareholders short shrift: research shows that public companies decline to act on a substantial percentage of shareholder votes. Companies often say they know best, but some critics say they should be more accountable

CPAs can determine a shareholder's debt basis by the face amount of the loan the shareholder makes to the corporation.

Avoid the tax trap when repaying shareholder loans: careful planning can shield recognition of gain on loan repayment

Shareholder resolutions often couch potential liabilities in financial terms, adds Doug Cogan, deputy director of social issues at the Investor Responsibility Research Center (IRRC), a Washington, D.

Shareholders speak up

So it's fitting that Monks' campaign for shareholder power isn't about placing the Rainbow Coalition in the boardroom or saving endangered whales.

Shareholder democracy: Led by an unlikely activist, the years-long push for shareholders' rights is suddenly gaining steam. Is CEO clout in the boardroom seriously at risk?

The setting was the 1996 shareholder meeting of Sumitomo.

Stalking the corporate corridors

There are two restrictions placed on a taxpayer's ability to make this election: (1) The foreign corporation must have provided the small shareholder with the information necessary 1to substantiate that shareholder's all E&P amount, and (2) the small shareholder must comply with the section 367(b) notice requirements in section 1.

Ernst & Young Online

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.

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