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An S corporation (or S Corp), for United States federal income tax, is a closely held corporation (or, in some cases, a limited liability company (LLC) or a partnership) that makes a valid election to be taxed under Subchapter S of Chapter 1 of the Internal Revenue Code. [1] In general, S corporations do not pay any income taxes.
In corporate finance, a tender offer is a type of public takeover bid. The tender offer is a public, open offer or invitation (usually announced in a newspaper advertisement) by a prospective acquirer to all stockholders of a publicly traded corporation (the target corporation) to tender their stock for sale at a specified price during a specified time, subject to the tendering of a minimum ...
This is a list of companies having stocks that are included in the S&P SmallCap 600 stock market index. The index, maintained by S&P Dow Jones Indices, comprises the common stocks of 600 small-cap, mostly American, companies. Although called the S&P 600, the index contains 602 stocks because it includes two share classes of stock from 2 of its ...
S&P 500 constituent Oracle Corp. acquired Cerner. [31] April 4, 2022: CPT: Camden Property Trust: PBCT: People's United Financial: S&P 500 constituent M&T Bank Corp. acquired People's United Financial. [32] March 2, 2022: MOH: Molina Healthcare: INFO: IHS Markit: S&P 500 constituent S&P Global Inc. acquired IHS Markit. [33] February 15, 2022 ...
A disadvantage of this structure is the tax that many jurisdictions, particularly outside the United States, impose on transfers of the individual assets, whereas stock transactions can frequently be structured as like-kind exchanges or other arrangements that are tax-free or tax-neutral, both to the buyer and to the seller's shareholders.
This tax applies to a "dividend equivalent amount," which is the corporation's effectively connected earnings and profits for the year, less investments the corporation makes in its U.S. assets (money and adjusted bases of property connected with the conduct of a U.S. trade or business). The tax is imposed even if there is no distribution.
The test is applied based on the foreign corporation's adjusted basis, for U.S. tax purposes, of the assets, or at the election of the particular shareholder, fair market values of the assets. Look-thru of 25% subsidiaries: Interests in 25% or more owned foreign corporations are treated similarly to partnership interests (i.e., looked through ...
Schedule TO is a required filing form of the United States Securities and Exchange Commission. Under the United States federal Securities Exchange Act of 1934 , parties who will own more than five percent of a class of a company's securities after making a tender offer for securities registered under the Act must file a Schedule TO with the SEC.