Examlex
Section 1221 of the Code includes a comprehensive list of assets properly classified as capital assets.
Insider Trading
The illegal or legal trading of a public company's stock or other securities by individuals with access to nonpublic information about the company.
Public Announcement
A statement or declaration made to the general public, often by a company or government entity, regarding important information.
Merger
The combination of two or more companies into a single entity, typically involving the absorption of one by the other.
Securities Act of 1933
A United States federal law enacted as a result of the stock market crash of 1929, requiring that securities sold in the United States be registered and that investors receive significant information about securities being offered.
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