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  2. Internal Revenue Code section 355 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    The three types of corporate divisions are commonly known as spin-offs, split-offs and split-ups. The spin-off involves a distribution of property to shareholders without the surrender of any stock, which thus resembles a dividend. The split-off resembles a redemption because the shareholders have relinquished stock of the distributing corporation.

  3. Corporate spin-off - Wikipedia

    en.wikipedia.org/wiki/Corporate_spin-off

    Spin-offs occur when the equity owners of the parent company receive equity stakes in the newly spun off company. [6] For example, when Agilent Technologies was spun off from Hewlett-Packard (HP) in 1999, the stockholders of HP received Agilent stock. A company not considered a spin-off in the SEC's definition (but considered by the SEC as a ...

  4. List of largest corporate spin-offs - Wikipedia

    en.wikipedia.org/wiki/List_of_largest_corporate...

    Spin-off entity Transaction value (in billions USD) Inflation adjusted (in billions 2022 USD) Ref 1 2024 General Electric Company: GE Aerospace, GE Vernova, GE Healthcare: 191 191 [1] 2 2008 Altria Group: Philip Morris International: 108 141 [2] [3] 3 2000 BCE: Nortel: 60 97 [3] 4 2013 Abbott Laboratories: AbbVie: 56 67 [3] 5 2015 eBay: PayPal ...

  5. Stock statement - Wikipedia

    en.wikipedia.org/wiki/Stock_Statement

    A stock statement is a business statement that provides information on the value and quantity of stock-related transactions.This statement describes how much stock was purchased at what value and when, and is a matter of accounts and finance supplied by the cash credit account holder (e.g. a private limited company) to banks providing loans at a regular interval.

  6. How to write off worthless stock and get a tax break - AOL

    www.aol.com/finance/write-off-worthless-stock...

    The IRS gives everyone the ability to write off their stock losses and reduce their taxes. The process is called tax-loss harvesting, and you can use capital losses on investments such as stocks ...

  7. Benjamin Graham formula - Wikipedia

    en.wikipedia.org/wiki/Benjamin_Graham_formula

    The Benjamin Graham formula is a formula for the valuation of growth stocks. It was proposed by investor and professor of Columbia University , Benjamin Graham - often referred to as the "father of value investing".

  8. Form 10-12B - Wikipedia

    en.wikipedia.org/wiki/Form_10-12B

    Letter to Shareholders from Parent Company - This provides a history of the parent company, their reason for the spin-off, and other relevant information. Information Statement - This section contains all the information investors need to know.

  9. Present value of growth opportunities - Wikipedia

    en.wikipedia.org/wiki/Present_value_of_growth...

    This formula arises by thinking of the value of a company as inhering two components: (i) the present value of existing earnings, i.e. the company continuing as if under a "no-growth policy"; and (ii) the present value of the company's growth opportunities.