Examlex
When an S corporation distributes appreciated property to its shareholders, the shareholders who receive the distributed property recognize their distributive share of the deemed gain.
Coupon Rate
The annual interest rate paid on a bond, expressed as a percentage of the face value.
Voting Power
The total number of votes that can be cast in a corporation's decisions, typically based on the number of shares a shareholder owns.
Common Shareholders
Individuals or entities that own common stock in a company, giving them rights to vote at shareholders' meetings and to receive dividends.
Preferential Voting Rights
Rights allowing certain shareholders to have more power or influence in corporate decisions compared to ordinary shareholders.
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