U.S. Holder definition
Examples of U.S. Holder in a sentence
The IRS could take the position that the consideration received by the U.S. Holder should be allocated in some way other than as provided in the Plan.
A corporate U.S. Holder that has more capital losses than may be used in a tax year may carry back unused capital losses to the three years preceding the capital loss year or may carry over unused capital losses for the five years following the capital loss year.
A non-corporate U.S. Holder may carry over unused capital losses and apply them against future capital gains and a portion of their ordinary income for an unlimited number of years.
A U.S. Holder of a Claim who recognizes capital losses as a result of the distributions under the Plan will be subject to limits on the use of such capital losses.
Capital gain of a non-corporate U.S. Holder is eligible to be taxed at reduced rates where the property is held for more than one year.