Examples of US Holders in a sentence
For corporate U.S. Holders, capital losses may only be used to offset capital gains.
For corporate U.S. Holders, losses from the sale or exchange of capital assets may only be used to offset capital gains.
Corporate U.S. Holders may only carry over unused capital losses for the five years following the capital loss year, but are allowed to carry back unused capital losses to the three years preceding the capital loss year.
The following is a summary of the material U.S. federal income tax consequences of the Offer to U.S. Holders and Non-U.S. Holders (each as defined below), in each case, whose Shares are tendered and accepted for payment pursuant to the Offer.
U.S. Holders of Claims should consult their own tax advisors regarding the proper allocation of the consideration received by them under the Plan.