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Any asset treated as held by the first corporation by reason of the preceding sentence shall be so treated for purposes of applying the preceding sentence successively to corporations which are above the first corporation in a chain of corporations.
Any asset treated as held by a partner or beneficiary by reason of this subparagraph which is used or held for use by the partnership, trust, or estate in a trade or business shall be treated as so used or held by the partner or beneficiary.
For purposes of determining under paragraph (3) whether any person holds more than 5 percent of any class of stock and of determining under paragraph (5) whether a person holds a controlling interest in any corporation, section 318(a) shall apply (except that paragraphs (2)(C) and (3)(C) of section 318(a) shall be applied by substituting “5 percent” for “50 percent”).
Except to the extent otherwise provided in regulations, notwithstanding any other provision of this chapter, gain shall be recognized by a foreigncorporation on the distribution (including a distribution in liquidation or redemption) of a United States real property interest in an amount equal to the excess of the fair market value of such interest (as of the time of the distribution) over its adjusted basis.
19c3 stock 200-day moving average 72 rule AAII abnormal return above par absolute priority rule absolute return index Abu Dhabi Investment Authority (ADIA) Abu Dhabi Investment Council (ADIC) accelerated bookbuild accelerated share repurchase (ASR) accelerated vesting accidental high yielder accommodation trading accumulation area accumulation/distribution Accumulative Swing Index (ASI) acid-test ratio acquired surplus acquisition of stock across the board acting in concert action active investing active portfolio strategy active tranche activist investor activity actual return adding to a loser additional paid-in capital adjustable rate preferred stock adjusted closing price adjustment in conversion adjustment in conversion terms ADR ADS Advanced Computerized Execution System (ACES) Advanced Detection System advertising substantiation advisors' sentiment affiliated person after-hours market close after-market performance aftermarket aged fail agency pass-through agency trade aggregate corporation aggregate risk ahead of itself ahead of you air pocket stock All Industrials Index All Mining Index All Ordinaries Accumulation Index All Resources Index all weather fund all-or-none underwriting All-Ordinaries stock index allocation allocation efficiency alpha alpha equation alpha generator alternative beta American Depositary Receipt American depositary receipt (ADR) fees American depositary receipt (ADR) ratio American Depositary Share American Stock Exchange AMEX Amman Stock Exchange amortized value analyst consensus analyst coverage analyst meeting analyst sponsorship Angelina Jolie stock index ankle biter Annapurna option annual fee annual meeting anonymous trading antidilution provision antidilutive antidilutive effect any part of order Arca Ex archipelago arithmetic index Arizona Stock Exchange arm's length market arrangement as of date ascending channel ascending triangle ask ask size asked price asking price aspirin count theory assessable capital stock assessable stock asset allocation asset class breakdown asset coverage asset management mandate asset play asset substitution asset substitution problem asset-or-nothing call option asset-or-nothing put option associated person asymmetric volatility phenomenon (AVP) at par Athens Stock Exchange attribute bias auction auction market preferred stock auction rate securities (ARS) Australian Securities Exchange Australian Stock Exchange Australian stock price riskless indexed note (ASPIRIN) Austrian traded index authorized capital stock authorized share capital authorized shares authorized stock authorizing resolution automated pit trading Automated Search And Match (ASAM) automated stock trading automatic investment plan Autoregressive Conditional Heteroskedasticity average average daily volume average down average qualitative opinion (AQO) average shareholders' equity average shares outstanding average true range average up B1/B B3/B- Ba1/BB Ba2/BB Ba3/BB- Baby Berkshire back away back up back up the truck back-end value backing away bagging the street Bahrain Stock Exchange (BSE) bailment baked in the cake balanced fund bank panic of 1907 bar chart barefoot pilgrim bargain tax date barometer stock base market value basic earnings per share basic materials sector basket basket product Bay Street BEACON bear funds bear market rally bear tack bearer share bearish belt hold bearish engulfing pattern behind Beirut Stock Exchange (BSE) bellwether below par benchmark error Benjamin Graham Berkshire Hathaway Bermuda Stock Exchange (BSX) Berne Exchange (BX) Bernie Madoff best ask best bid beta beta decay bid bid size bid wanted bid whacker bid/ask spread bidding buyer big bang Big Board big figure big uglies bird in hand Black Friday Black Monday Black Thursday Black Tuesday blank check preferred stock blank stock blend fund blended price blended value blind bid block block of shares block positioner block trade block voting blocked securities blockholder Bloomberg terminal blowout Blue Chip blue chip companies blue chip fund blue chip swap Blue Sheets Bo Derek stock Board of Advisors Board of Directors boiler room fraud Bolsa De Comercio De Santiago Bolsa De Madrid Bolsa De Mercadorias & Futuros Bolsa de Valores de Lima (BVL) Bolsa de Valores de Rio de Janeiro (BVRJ) Bolsa De Valores De Sao Paulo Bolsa Mexicana De Valores Bolsas Y Mercados Espanoles Bombay Stock Echange (BSE) Bombay Stock Exchange bond indexing boning bonus dividend bonus share book building book inventory book shares book to market ratio book value book value per share borrowed stock Borsa Italiana Boston Equities Exchange (BEX) Boston Equity Exchange (Be X) Boston Stock Exchange bracket breadth indicator breadth ratio break price break-even time breakaway gap breakout trader Bremen Stock Exchange BRIC ETF broad tape broad-base index broad-based weighted average broad-based weighted average ratchet broadening top broken lot broker booth support system (BBSS) broker recommendation Brussels Stock Exchange BSE Sensex bubble bubble theory buck the trend Budapest Stock Exchange (BSE) Buenos Aires Stock Exchange (BUE) BUGS Index (HUI) bulge bulk segregation bull flattener bull steepener bull trap bulletin board bulletin board stock bullish belt hold bullish engulfing pattern bullish homing pigeon Bursa Malaysia burst basket business risk busted convertible buy buy and hold buy and homework buy and write buy break buy long buy on the bad news buy order imbalance buy quote buy signal buy stops above buy-sell agreement buy-side buy-side research buyback buyer buyers/sellers on balance buying climax buying the index cabinet security cabinet trade CAC 40 Index calculation agent calendar calendar effect call market call payment call price call protected call warrant callable common stock callable preferred stock callable stock called up share capital Canada's New Stock Exchange (CNQ) Canadian Dealing Network (CDN) Canadian Exchange Group Canadian Originated Preferred Securities (COPr S) Canadian Royalty Trust (CANROY) canceled certificate cancellation of securities Capital Asset Pricing Model capital assistance program (CAP) capital commitment capital contribution capital gains exposure (CGE) capital goods sector capital growth strategy capital guarantee fund capital increase capital market capital market efficiency capital shares capital stock capital structure capital turnover capitalization capitalization ratio capitalization weighted index CAPM capping captive real estate investment trust Caracas Stock Exchange (CCS) carrot equity cash flow matching cash flow return on investment cash in cash in lieu (CIL) cash or title option cash plus convertible cash sale cash transaction cash-based option cashless conversion cats and dogs Center for Research in Security Prices (CRSP) central securities depository (CSD) certificate certificate for automobile receivables certificate in investment performance management (CIPM) certificate of stock champagne stock change characteristic line Charles Dow Charlie Munger chart charter capital Chartered Market Analyst (CMA) Chartered Portfolio Manager (CPM) cheap stock cherry picking Chicago Stock Exchange China concepts stock Chinese Depositary Receipt (CDR) choice market choppy market circular class Class A Shares Class B Shares classified stock clawback clean up clear a position Clearing House Electronic Subregister System (CHESS) clearing price clientele effect close corporation plan close location value (CLV) closed corporation closed joint stock company closed-market transaction closely held closet indexing closing quote closing sale closing tick CME Group co-agent collateralized collateralized security Colombo Stock Exchange combination security come in commission broker Committee on Uniform Securities Identification Procedures Committee On Uniform Security Identification Procedures (CUSIP) Service Bureau common equity common gap common shareholders common shares common stock common stock equivalent common stock market common stock ratio common-law voting compensatory stock option competitive offering complete capital market complex capital structure composite composition compulsory convertible debenture (CCD) concentrated portfolio conditional call conditional variance swap conduit theory conference call conglomerate discount consensus forecast consensus recommendation consent dividend consent solicitation conservative growth constant growth model constant maturity constant proportion portfolio insurance constructive ownership consumer cyclical consumer stock contagion contingent convertibles (Co Cos) contingent shares contingent value rights (CVR) contingent voting power continuous net settlement continuous trading contra market contract for difference contractual claim contributed capital control stock controlled company controlling interest convenience yield conversion conversion cost conversion option conversion parity price conversion premium conversion price conversion ratio conversion value convertible Convertible 100 convertible adjustable preferred stock convertible arbitrage convertible auction rate preferred stock convertible bond convertible bond arbitrage convertible debenture convertible debt convertible exchangeable preferred stock convertible floating-rate note convertible preferred stock convertible price convertible security Copenhagen Stock Exchange (CSE) core plus corner Corporate And Criminal Fraud Accountability Act corporate filing corporate repurchase Corporate Securities Limited Representative corporate stock correlation swap cost of equity capital countercyclical stock countertrend strategy country diversification country risk premium (CRP) country selection coverage coverage initiated covered security cram-down deal Cramer bounce Crash of 1929 Crash of 1987 creation unit credible signal crossed market crossover investor cult stock cum rights cum warrant cumulative abnormal return (CAR) cumulative dividend cumulative preferred cumulative volume index (CVI) cumulative voting current yield Cushion Theory CUSIP CUSIP number custody only trading customer's loan consent cyclical stock daily chart daily list daily lock-in Dalal Street dark trading date of record David Hasselhoff index DAX DAX 100 day cycle dead money deal stock death play debenture stock debt signaling debt to equity debt-equity swap debt/equity ratio declared dividend dedicated capital defeased securities defensive stock deferred call deferred gain deferred premium option deferred share defined asset fund delayed annuity delayed opening delayed perpetuity delayed quote delist deliverable instrument delivery option delivery vs.
repayment delta cross hedge Delta One demand index demand rights demutualization denomination depositary receipt depository preferred depository trust and clearing corporation Depository Trust Company depository trust company tracking (DTCT) derivative derivatives time bomb designated investment exchange (DIE) destabilizing speculation detachable warrant Deutsche Aktien Xchange 30 (DAX 30) Dhaka Stock Exchange (DSE) diamond top formation Diamonds diffusion index digested security diluted earnings per share diluted share dilution of ownership direct access trading direct investment direct participation program direct play direct purchase direct purchase program Direct Stock Purchase Plan directed order directed share program director directorate dirty stock disclosable event discount payment discount security discounted discounted after-tax cash flow discounted basis discounted in/by market discounting mechanism discounting the news disparity index disproportionate distribution distressed security distribution distribution area distribution by coupon distribution by issuer distribution in kind distribution line distribution stock diversified diversified investment company diversity score divestment dividend dividend adjusted return dividend date dividend enhanced convertible stock (DECS) dividend equivalent right dividend payout dividend per share dividend policy Dividend Reinvestment Plan dividend signaling dividend yield Division of Corporate Finance divisor diworsification DJIA do it yourself investing do not increase (DNI) doji dollar return dollar safety margin Domini 400 Social Index don't fight the tape donated stock Dow Dow divisor Dow Jones & Company Dow Jones Asian Titans 50 Index Dow Jones Averages Dow Jones BRIC 50 Index Dow Jones EURO STOXX 50 Dow Jones Global Titans 50 Index Dow Jones Industrial Average Dow Jones Industrial Average (DJIA) yield Dow Jones Sustainability World Index Dow Jones Transportation Average (DJTA) Dow Jones U. Market Index Dow Jones Utility Average (DJUA) Dow Jones Wilshire Large Cap Index Dow Jones Wilshire Mid Cap Index Dow Jones Wilshire Small Cap Index downgrade downside volume downtick volume drag-along right dragonfly drawn securities Dribble out drill bit stock DRIP DSP Du Pont analysis dual listed dual listing dual syndicate equity offering dual-class ownership due bill period dummy CUSIP duplicate proxy duplicative portfolio Dusseldorf Stock Exchange (DUS) Dutch auction Dutch Auction Preferred Stock Dutch tulip bulb market bubble DVP DVR Dynamic Momentum Index (DMI) E EAFE early settlement earnings earnings momentum earnings multiple earnings multiplier Earnings per Share earnings report earnings season earnings surprise earnings yield eating stock EBIDTA EDGAR EDGAR Online Edward Jones effective par effective sale effective spread effective strike price efficient capital market efficient market efficient set of portfolios Electronic Data Gathering, Analysis, and Retrieval embedded derivative employee share ownership trust (ESOT) Employee Stock Ownership Plan Employee Stock Purchase Plan employee stock repurchase agreement EMU Index encumbered security end of day order ending market value (EMV) energy trust Enronitis enterprise value enterprise value To EBITDA (EV/EBITDA) envy ratio EPS equal shares swap equities equity equity capital equity collar equity commitment note equity contract note equity derivative equity financing equity floor equity income equity investment equity kicker equity linked Eurobond equity market equity market capitalization equity multiplier equity option equity premium puzzle (EPP) equity ratio equity REIT equity research equity risk premium equity security equity style box equity swap equity turnover equity value equity yield rate equity-linked note equivalent annual benefit equivolume chart escrow shares ESOP ESPP estimated current return estimated long term return EURO STOXX 50 Euroequity issues European Depositary Receipt Eva Longoria stock index ex-date ex-dividend ex-dividend date ex-post risk ex-rights ex-rights date ex-stock dividends ex-warrants exante return excess return on the market portfolio exchange exchange fund exchange of assets exchange offer exchange ratio exchangeable debenture exchangeable instrument exchangeable security exclusionary tender offer execute exempt security exercise exercise ratio exhaust price exhaustion gap expected dividend yield expiration Friday expost average rate of return external financing external funds external market external stakeholder extraordinary dividend face value factor portfolio fair trade investing fair value hedge fakeout fall out of bed false breakout false signal Fama-French three-factor model Fannie Mae fast market Federal Home Loan Mortgage Corporation Federal National Mortgage Association Federal Trade Commission Act Of 1914 Federation Internationale des Bourses de Valeurs FHLMC FIBV fifty percent principle fighting the tape filled filter rule finance financial Financial And Operational Combined Uniform Single Report (FOCUS REPORT) Financial Industry Regulatory Authority financial instrument financial service authority (FSA) financial supermarket financing flows fine paper first preferred stock first-pass regression Fitch Ratings fitch sheets fixed income fixed income clearing corporation (FICC) fixed income equivalent fixed investment trust fixed-rate capital securities flat on a failure flat price risk fleas and ticks float floating stock floating supply floor official flotation cost flurry FNMA folio follow on public offer (FPO) follow-on force index forced conversion forced initial public offering foreign investment funds tax (FIF Tax) forfeited share Form 10K Form 10Q Form 13D Form 13G Form 3 Form 4 Form 8-K Form 8Q Form S4 forward forward dividend yield forward hedge forward P/E forward pricing forward-looking multiple fractional share Frankfort Stock Exchange (FRA) Frankfurter Werpapierborse (FWB) free float free right of exchange free writing prospectus free-float methodology fresh picture fresh signal friendly hands friends and family offering FTSE FTSE NASDAQ 500 Index FTSE4Good Index Series full lot full ratchet full stock fully diluted earnings per share fully invested fully valued gamma neutral gap opening GDR ghosting gilt-edged Ginnie Mae Ginnie Mae trust glamour stock Global Depositary Receipt Global Industry Classification Standard (GICS) global shares globally floored contract GNMA going private going public gold brick gold stock goldbrick shares golden share good delivery Gordon Gekko Gordon Growth Model Government National Mortgage Association grade graduated security grant price granular portfolio gravestone greeks greensheet gross domestic investment group investment growth at a reasonable price (GARP) growth manager growth stock guaranteed stock guilder share gunslinger gypsy swap gyrations half stock hammer Hang Seng Index hard-coded stock Harry Potter stock index Harvard MBA Indicator healthcare sector heavy market hedged portfolio held to maturity held-for-trading security hidden values high beta index high close high-flyer high-tech stock high-yield investment program (HYIP) holder of record holding company depositary receipts (HOLDRs) holding company depository receipt (HOLDR) holdings HOLDR holiday effect Hollywood Stock Exchange (HSX) homemade dividend Hong Kong Exchanges and Clearing Limited (HKEx) Hong Kong Stock Exchange (HKG) host contract host security hostile bid hostile leveraged buyout hot issue hot stock house excess hybrid instrument hybrid market hybrid security Icahn lift Iceland Stock Exchange (ICEX) identified shares identify shares idle if-converted method impact day impaired capital impulse wave pattern in escrow in the penalty box in-and-out trader in-kind distribution inactive post inactive security inactive stock/bond incestuous share dealing income accounts Income Deposit Security (IDS) income stock independent investments index model index roll index shares index warrant index-linked savings certificate index-linked security indexed stock options indication price indication pricing schedule indicative price indirect claim indirect holding system industry bet inflation-proof security information circular information-motivated trades informationally efficient market informationless trade inherited stock initial delivery inside bid inside days inside offer insider insider buying insider holdings insider report insider selling Institutional Brokers' Investment System institutional ownership institutional sale interdealer quotation system interest coverage ratio interest-elastic investment interest-inelastic investment interest-on-interest component interest-sensitive stock interested shareholder interim certificate interlisted stock Intermarket Surveillance Information System (ISIS) intermarket sweep internal stakeholders International Asset Pricing Model (IAPM) international beta international diversification international equity style box International Federation of Stock Exchanges (FIBV) international market index International Security Market Association (ISMA) international stock intertemporal capital asset pricing model (ICAPM) intrinsic value inverse ETF inverse saucer inverted hammer inverted saucer investability quotient (IQ) invested capital investment agreement investment company investment letter investment memorandum investment mix investment portfolio investment security investment trust investment value IPO IPO lock up Irish Stock Exchange (ISE) irredeemable convertible unsecured loan stock (ICULS) ISEE Sentiment Indicator ISIN island reversal ISO issuance costs issuance date issue issue by tender issue date issue of shares at premium issued capital stock issued share capital issued stock issuer Istanbul Stock Exchange (ISE) Jakarta Stock Exchange (JSE) January Barometer January Effect Japan Association of Securities Dealers Automated Quotation (JASDAQ) Japan ETF JASDAQ Securities Exchange Jim Cramer Johannesburg Stock Exchange (JSE) Joint Stock Company JSE Limited junior equity justified price k-ratio kangaroos Karachi Stock Exchange (KSE) Keltner channel key rate duration key reversal day Khazanah Nasional kiwi bond Korea Composite Stock Price Index (KOSPI) Korea Stock Exchange (KRX) Korean Composite Stock Price Index (KOSPI) laddering a stock laggard large cap large-cap stock large-value stock last split late day trading law of one price leaders leading the market Lehman Brothers Asset-Backed Securities Index letter security Level 1 asset Level 2 asset Level 3 asset Level I data Level II data Level III data Leveraged Employee Stock Ownership Plan (LESOP) leveraged investment company leveraged portfolio leveraged stock Lima Stock Exchange (LMA) limit if touched (LIT) limit on open (LOO) limitation on conversion limited risk limited voting stock Lindsay Lohan stock index liquid investment liquidating market liquidity agreement liquidity risk listed listed company listing listing requirements Little Board loan crowd loan stock loaned flat lock-up agreement London Stock Exchange (LSE) long position long-dated gift long-term debt to capitalization ratio long-term forward long-term growth (LTG) long-term investor longevity derivatives lot size low exercise price option (LEPO) low price-earnings ratio effect majority ownership majority shareholder management buyout management investment company management's discussion mandatory convertible mandatory quote period manufactured housing securities (MHS) manufactured payment margin debt margin trading marginable marginable stock market basket market break market bubble market cap market capital market capitalization market capitalization rate market center market conversion price market correction market cycle market identifier code (MIC) market impact cost market manipulation market metrics market multiple market overhang market perform market psychology market quote market risk premium market screening market sweep market swoon market technician market thrust market timing costs market tone market value added (MVA) market value ratios market versus quote (MVQ) market-on-close order marketability marketable security marketweight marking up or down Marlboro Friday married put and stock marry a stock martingale system mat hold pattern matched bargain matched maturities matched order matched sale purchase transactions material amount material information material insider information material news materiality maximum expected return criterion (MERC) MBS Mc Ginley Dynamic Indicator mean-variance analysis measuring principle median market cap medium-cap medium-dated gilt melt up member corporation merger securities Mexican Stock Exchange Miami Stock Exchange micro cap mid cap mid-price mid-value stock Milan Stock Exchange (MIL) Miller and Modigliani's Irrelevance Proposition minimum-variance portfolio minority interest minority ownership misappropriation theory mismatch risk mispriced mixed shelf Modified Dietz Method momentum momentum player Monday effect Montreal Exchange (MX) mortgage pass-through security mortgage-backed certificate mortgage-backed security most active list Mr.