Examlex
When a fiduciary distributes to a beneficiary a non-cash asset, how is the realized gain or loss treated?
Preferred Stock
A type of stock that provides dividends before common stockholders and has priority over common stock in the event of liquidation.
Par Value
A nominal value assigned to a share of stock in the charter of the corporation, often used to determine legal capital.
Shares
Units of ownership interest in a corporation or financial asset, giving the shareholder a proportion of the company's profits.
Treasury Stock
Stocks that the issuing corporation has distributed and then bought back, diminishing the number of shares available for trade on the public market.
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