Examlex
Discuss why a taxpayer would want to avoid like- kind exchange provisions.
Annual Return
A yearly statement filed by businesses detailing important company information such as capital, membership, and accounts.
Pre-emptive Rights
Pre-emptive rights, in corporate law, are rights given to existing shareholders to purchase additional shares before they are offered to new potential shareholders, usually to maintain their proportional ownership in the company.
Proportionate Share
Refers to an individual's or entity's portion or share of a total amount, calculated based on specific criteria or ratios.
Allotment
The distribution or assignment of a portion of something, often referring to shares of stock, land, or time.
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