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Paid-In Surplus

   Also found in: Wikipedia 0.01 sec.
Paid In Capital
Capital that a company raises in a financing round. That is, the paid in capital is the money a publicly-traded company receives when it issues new stock, either as an IPO or an additional issue. It is important to note that companies only raise paid in capital on the primary market; they do not receive any additional money from trades on the secondary market. The paid in capital goes toward expanding or improving upon a company's operations. It is also called paid-in surplus or the contributed capital.

paid-in surplus


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person: _____ to a foreign corporation as a contribution of capital or as paid-in surplus, _____ to a foreign estate or trust, or _____ to a foreign partnership.
Although the legislative history of the provision discusses the penalty only in terms of the reporting requirements of foreign trusts, there have been suggestions that the 35-percent penalty may also apply to property transferred to a foreign corporation as paid-in surplus or as a contribution to capital, or to any transfer of property to a foreign partnership.
The amount of money and the basis in the corporation's hands of other property received in exchange for its stock, as a contribution to capital and as paid-in surplus.
 
 
 
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