Examlex
To maximize the chances of recipients reading negative e-mail messages, always make the subject line neutral or positive, even in serious situations.
Corporation
A legal entity owned by shareholders with rights and responsibilities distinct from those of its owners, recognized by law as a single entity.
Pro Rata Distribution
Pro rata distribution is a method of allocating a proportional amount or share of something such as dividends, assets, costs, or liabilities among all parties based on their respective shares.
FMV
Fair Market Value, the price that property or an asset would sell for on the open market under current conditions.
Basis
The original value or cost of an asset for tax purposes, used to determine capital gains or losses.
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