Examlex
Explain how the treasury stock approach treats shares of the parent's common stock that are owned by the subsidiary and the rationale behind the approach.
Distributions
Payments made from a fund or account to its beneficiaries, such as dividends or withdrawals.
Dividend
A portion of a company's earnings distributed to its shareholders.
Capital Loss Carryforward
The process of applying net capital losses to future tax years to reduce taxable income, subject to limitations.
Net Capital Loss
The result when the total capital losses from investments exceed the total capital gains in a tax year.
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