Issuing corporation definition

Issuing corporation means the corporation that issued the shares of stock, some or all of which were trans- ferred by a significant holder to such corporation in the exchange described in paragraph (b)(2) of this section.
Issuing corporation has the meaning set forth in Section 3.4(e).
Issuing corporation means thecorporation that issued the shares of stock, some or all of which were transferred by a significant holder to such corporation in the exchange described in paragraph (d)(1) of this section.

Examples of Issuing corporation in a sentence

  • Issuing corporation must be organized and operating within the U.S. and have assets in excess of $500,000,000.

  • A qualified group is one or more chains ofcorporations connected through stockownership with the issuing corporation as defined in paragraph (d)(5)(iv) of this section, but only if the issuingcorporation owns directly stock meeting the requirements of section 368(c) in at least one other corporation, and stockmeeting the requirements of section 368(c) in each of the corporations (except the issuing corporation) isowned directly by one of the other corporations.(iv) Issuing corporation.

  • We just did the same thing Rayleigh and Jeans did (remember the ultraviolet catastrophe?).

  • Issuing corporation normally sells its bonds to an investment firm (the underwriter), which resells the bonds to the public.

  • Issuing corporation taxes equally owned the difference between lease of and deed with absolute title.


More Definitions of Issuing corporation

Issuing corporation means a corporation which is organized in Nevada and which 1) has 200 or more stockholders of record, at least 100 of whom have addresses in Nevada appearing on the stock ledger of the corporation; and 2) does business in Nevada directly or through an affiliated corporation.
Issuing corporation s Merger Shares” shall mean all Outstanding Stock of the Combined Entity to be held by all former stakeholders (including, without limitation, stockholders and other equityholders) of the Issuing Corporation, as of immediately prior to the Closing, upon the Closing as a result of their holdings in the Issuing Corporation immediately prior to the Closing.
Issuing corporation means the corporation that issued the shares of stock, some or all of which were trans- ferred by a significant holder to such corporation in the exchange described in paragraph (b)(2) of this section.(4) Cross reference. See section 6043 of the Internal Revenue Code for require- ments relating to a return by a liqui- dating corporation.(c) Basis adjustments. In any case in which an amount received in redemp- tion of stock is treated as a distribu- tion of a dividend, proper adjustment of the basis of the remaining stock will be made with respect to the stock re- deemed. (For adjustments to basis re- quired for certain redemptions of cor-26 CFR Ch. I (4–1–13 Edition)porate shareholders that are treated as extraordinary dividends, see section 1059 and the regulations thereunder.) The following examples illustrate the application of this rule:Example 1. A, an individual, purchased all of the stock of Corporation X for $100,000. In 1955 the corporation redeems half of the stock for $150,000, and it is determined that this amount constitutes a dividend. The re- maining stock of Corporation X held by A has a basis of $100,000.Example 2. H and W, husband and wife, each own half of the stock of Corporation X. All of the stock was purchased by H for $100,000 cash. In 1950 H gave one-half of the stock to W, the stock transferred having a value in excess of $50,000. In 1955 all of the stock of H is redeemed for $150,000, and it is determined that the distribution to H in redemption of his shares constitutes the distribution of a dividend. Immediately after the transaction, W holds the remaining stock of Corporation X with a basis of $100,000.Example 3. The facts are the same as in Ex- ample (2) with the additional facts that the outstanding stock of Corporation X consists of 1,000 shares and all but 10 shares of the stock of H is redeemed. Immediately after the transaction, H holds 10 shares of the stock of Corporation X with a basis of$50,000, and W holds 500 shares with a basis of$50,000.(d) Effective/applicability date. Para- graphs (b)(2), (b)(3) and (b)(4) of this section apply to any taxable year be- ginning on or after May 30, 2006. How- ever, taxpayers may apply paragraphs (b)(2), (b)(3) and (b)(4) of this section to any original Federal income tax return (including any amended return filed on or before the due date (including exten- sions) of such original return) timely filed on or after May 30, 2006. For tax- able years beginning before May 30, 2006, see ...
Issuing corporation has the meaning set forth in Section 3.04(f).
Issuing corporation means a corporation , as of any
Issuing corporation means Company and the term "Borrowers" will include only Company.
Issuing corporation means a corporation , as of any date, which is