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Bear
(redirected from bearing a relationship)

   Also found in: Dictionary/thesaurus, Medical, Legal, Idioms, Encyclopedia, Wikipedia, Hutchinson 0.01 sec.
Bear
An investor who believes a stock or the overall market will decline. A bear market is a prolonged period of falling stock prices, usually by 20% or more. Related: bull.

bear
An investor who believes a security or some other asset or the security markets in general will follow a broad downward path. An investor can often be a bear on a particular security but not on the general market and vice versa. Compare bull.

Bear
An investor who believes, for any technical or fundamental reason, that a security or the broader market will decline significantly. A bear takes the appropriate steps to limit losses during the period that they believe that the security will decline. They may sell their long positions or short sell the security to profit from the decline in price. See also: Bull.


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108(e)(4)(A), the acquisition of debt by a person bearing a relationship to the debtor, as specified in Sec.
For tax purposes, a related party is anyone directly linked by blood or bearing a relationship to the taxpayer as described in IRC sections 267(b) or 707(b)(1).
Related parties are defined as (i) persons bearing a relationship to the taxpayer described in section 267(b) or 707(b) (substituting 10 percent for 50 percent); (ii) persons acting as the taxpayer's agent (including employees of the taxpayer as well as its attorney or broker); or (iii) persons related to the taxpayer's agent under section 267(b) or 707(b) (substituting 10 percent for 50 percent).
 
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