Property Dividend — An alternative to cash or stock dividends. A property dividend can either include shares of a subsidiary company or physical assets such as inventories that the company holds. The dividend is recorded at the market value of the asset provided.… … Investment dictionary
community property — U.S. Law. (in some states) property acquired by a husband, wife, or both together, that is considered by law to be jointly owned and equally shared. [1920 25] * * * Property held jointly by a husband and wife. In states having a community… … Universalium
The Modern Corporation and Private Property — is a book written by Adolf Berle and Gardiner Means and published in 1932. It explores the evolution of big business through a legal and economic lens, and argues that in the modern world those who legally have ownership over companies have been… … Wikipedia
Foreign Accrual Property Income — Foreign Accrual Property Income, usually known as FAPI, is a tax term meaning the government will tax foreign earnings, regardless of tax treaties, if it deems the source of earning to only be investment activity . It is a law applied in… … Wikipedia
outstanding dividends — dividend checks which have been mailed to shareholders of record but not yet cashed. Funds are held until the check is paid, reissued or escheated to the state as abandoned property. Bloomberg Financial Dictionary … Financial and business terms
Dividend — This article is about financial dividends. For dividends in arithmetic, see Division (mathematics). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis … Wikipedia
dividend — The distribution of current or accumulated earnings to the shareholders of a corporation pro rata based on the number of shares owned. Dividends are usually issued in cash. However, they may be issued in the form of stock or property. The… … Black's law dictionary
dividend — The distribution of current or accumulated earnings to the shareholders of a corporation pro rata based on the number of shares owned. Dividends are usually issued in cash. However, they may be issued in the form of stock or property. The… … Black's law dictionary
List of Statutory Instruments of the United Kingdom, 1996 — This is a complete list of all 2071 Statutory Instruments published in the United Kingdom in the year 1996. NOTOC 1 100* Insurance Companies (Pension Business)(Transitional Provisions) (Amendment) Regulations 1996 S.I. 1996/1 * Sea Fishing… … Wikipedia
Eisner v. Macomber — SCOTUSCase Litigants=Eisner v. Macomber ArgueDate=April 16 ArgueYear=1919 ReargueDateA=October 17 ReargueDateB=20 ReargueYear=1919 DecideDate=March 8 DecideYear=1920 FullName=Mark Eisner, as Collector of United States Internal Revenue for the… … Wikipedia
stock — The goods and wares of a merchant or tradesman, kept for sale and traffic. In a larger sense, the capital of a merchant or other person, including his merchandise, money, and credits, or, in other words, the entire property employed in business.… … Black's law dictionary