Examples of Voting Shareholders in a sentence
Although the Code contains several constructive ownership provisions, such as sections 267(c), 318(a), 544(a), 554(a) and 1563(e), section 318(a) is the only one that could possibly operate to attribute ownership of the voting stock of the Residential Development Corporations from the Voting Shareholders to Crescent Equities.
No such agreement exists between Crescent Equities and the Voting Shareholders.
The IRS could argue that the ownership of some or all of the voting stock actually held by the Voting Shareholders should be attributed to Crescent Equities under two possible theories: (1) a "nominee" or "de facto ownership" theory or (2) a constructive ownership theory.
In the case of HBCLP, such stock is owned by K-Holdings Co. and David Lesser (together, the "HBCLP Voting Shareholders").
Moreover, the voting stock of the Residential Development Corporations and DBLH owned by the Voting Shareholders is registered in the names of such Voting Shareholders, and all dividends accruing on stock are delivered to the addresses of such Voting Shareholders.