Examlex
Describe the types of activities and taxpayers that are subject to the at-risk rules.
Novation
is the process of substituting a new obligation or contract for an old one, with consent from all parties involved.
Right Of Appraisal
See dissenter’s rights.
Reverse Share Split
A corporate action in which a company reduces the total number of its outstanding shares, typically to increase the per-share price.
Fractional Shares
Shares of stock that are less than one full share, which can occur through dividend reinvestment plans or stock splits.
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