Examlex
What is the IRS's position regarding whether a liquidating transaction will be considered open or closed?
Homemade Dividend
A concept where investors create their own dividend policy by selling a portion of their portfolio of equities instead of relying on company-issued dividends.
Liquidating Dividend
A type of dividend paid by a company that is returning a portion of the capital to its shareholders, typically during dissolution.
Price/earnings Ratio
The Price/Earnings Ratio (P/E Ratio) is a valuation metric that compares the current share price of a company to its per-share earnings, used by investors to evaluate the investment attractiveness of a company.
Excess Cash
Refers to the amount of cash a company holds that is beyond what it requires for day-to-day operations and investments.
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