US Holders definition
Examples of US Holders in a sentence
Nowadays a strong interest in cancer immunotherapy is emerging as a result of positive results in tumor microenvironment suppression 250.
For corporate U.S. Holders, losses from the sale or exchange of capital assets may only be used to offset capital gains.
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.
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.
U.S. Holders of Claims should consult their own tax advisors regarding the proper allocation of the consideration received by them under the Plan.