Examlex
The gains that shareholders recognize as a part of a corporate reorganization may be treated a dividend to the extent of the corporation's E & P.
Moods
Moods refer to the different forms of a categorical syllogism, characterized by the arrangement of the quantity and quality of its propositions.
Middle Term
The term that appears in both premises of a standard syllogism but not in the conclusion, acting as a link in deductive reasoning.
Major Premise
The first proposition in a syllogism, from which a conclusion is drawn, typically a general statement.
Minor Premise
The second proposition in a syllogism, from which along with the major premise the conclusion is derived.
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