- liquidating distribution
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USAAmounts distributed in complete liquidation of a corporation.
Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010.
liquidating distribution
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liquidating distribution — A distribution by a partnership or corporation that is in complete liquidation of the entity s trade or business activities. Typically, such distributions generate capital gain or loss to the investors without regard, for instance, to the… … Black's law dictionary
liquidating distribution — A distribution by a partnership or corporation that is in complete liquidation of the entity s trade or business activities. Typically, such distributions generate capital gain or loss to the investors without regard, for instance, to the… … Black's law dictionary
Liquidating Dividend — A type of payment made by a corporation to its shareholders during its partial or full liquidation. For the most part, such a distribution is made from the company s capital base, and as a return of capital, is typically not taxable for… … Investment dictionary
liquidating dividend — A distribution of assets in the form of a dividend from a corporation that is reducing capital or going out of business. Such a payment may arise, for example, when management decides to sell off certain company assets and distribute the proceeds … Black's law dictionary
liquidating dividend — A distribution of assets in the form of a dividend from a corporation that is reducing capital or going out of business. Such a payment may arise, for example, when management decides to sell off certain company assets and distribute the proceeds … Black's law dictionary
distribution in liquidation — Distribution of assets upon dissolution of corporation. Liquidating dividend is amount distributed in complete or partial liquidation of corporation and such amount is treated as in full payment for the stock of the corporation. I.R.C. No. 331(a) … Black's law dictionary
distribution in liquidation — Distribution of assets upon dissolution of corporation. Liquidating dividend is amount distributed in complete or partial liquidation of corporation and such amount is treated as in full payment for the stock of the corporation. I.R.C. No. 331(a) … Black's law dictionary
liquidating dividend — Payment by a firm to its owners from capital rather than from earnings. Bloomberg Financial Dictionary ( interim payment) Euroclear Clearing and Settlement glossary liquidation / liquidation proceedings Euroclear Clearing and Settlement glossary… … Financial and business terms
liquidating dividend — (interim payment) liquidation / liquidation proceedings Distribution of cash, assets, or both. Debt may be paid in order of priority based on preferred claims to assets specified by the security. Security holders may be able to choose the form of … Euroclear glossary
Special-purpose acquisition company — A Special purpose acquisition company (SPAC) is a pooled investment vehicle that allows public stock market investors to invest in private equity type transactions, particularly leveraged buyouts. SPACs are shell or blank check companies that… … Wikipedia
