According to Williamson, it's true that business owners could be adversely affected by these regulations, depending on how they're finalized and how they're interpreted and applied, but the main target is partnerships and other business entities with marketable securities
This would widen the investor base by facilitating investment by the non-banking institutions and public in government of Pakistan marketable securities
Therefore, the LLC interests contributed to the trusts should, instead, be treated as gifts of the trusts' proportionate shares of the cash and marketable securities
Unrealized profits on marketable securities
owned by nine major Japanese life insurance companies plunged 5.37 trillion yen in the April to December period last year, according to the nine firms' results in the nine months released through Friday.
The IRS had denied the partners' resulting nonrecognition of gain on grounds that the distribution consisted of either cash or marketable securities
and that the partnership was not entitled to step up its basis.
1.351-1(c)(3) states that stocks and securities are considered readily marketable if "they are part of a class of stock or securities which is traded on a securities exchange or traded or quoted regularly in the over-the-counter market." The definition of readily marketable securities
includes convertible debentures, convertible preferred stock, warrants, and other stock rights if the stock for which they may be converted or exchanged is readily marketable.
Donated marketable securities
and other noncash assets are recorded as contributions at their estimated fair values at the date of donation.
Gyrodyne's strategic objective is to realize one or more liquidity events in a reasonable period of time that places the maximum amount of cash or marketable securities
in the hands of its shareholders in a tax-efficient manner.
* Be a Comparison Shopper: A rule of thumb for owning marketable securities
is to ensure that they have multiple dealer support, preferably from more than three dealers.
These marketable securities
are then used as a way for a life insurance company to raise capital and potentially optimize earnings.
Lines 7, 26, 29, and 30 of Part III and Marketable Securities
30, 2003, the company said it had $974 million in cash and marketable securities