share

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share

To apportion a thing.

SHARE

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.
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.
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.
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.
CPAs can determine a shareholder's debt basis by the face amount of the loan the shareholder makes to the corporation.
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.
So it's fitting that Monks' campaign for shareholder power isn't about placing the Rainbow Coalition in the boardroom or saving endangered whales.
The setting was the 1996 shareholder meeting of Sumitomo.
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.
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.