Issue

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Issue

A particular financial asset.

Issue

A set of securities that a company or government offers for sale. That is, when a company sells stocks or bonds to the public (or offers them for private placement) the collection of stocks or bonds is said to be an issue. If the company or government is selling a set for the first time, it is said to be making a new issue. Typically, issues of securities may be bought and sold on the open market.

issue

A particular grouping of an organization's securities. For example, General Motors has a number of different issues of preferred stock listed on the New York Stock Exchange.

issue

To sell securities in the primary market. For example, in late 1996, Florida Panthers Holdings, Inc., owner of the NHL hockey team, issued 2,700,000 Class A shares of common stock at a price of $10 per share.

Issue.

When a corporation offers a stock or bond for sale, or a government offers a bond, the security is known as an issue, and the company or government is the issuer.

References in periodicals archive ?
For this reason, the national office should use the version of the facts developed by the examination team when advising it, and stop the time-consuming practice of issuing two TAMs--one based on the examination team's facts and one based on the taxpayer's facts.
It must be concluded that lenders issuing mortgage loans in New York have a legal obligation not to close the loan unless there is a final certificate of occupancy or, if a temporary certificate of occupancy is in effect, that enough money is held in escrow to insure the outstanding work can be completed and paid for within the time set forth in the temporary certificate of occupancy.
Issuing cards instantly increases customer service, card sales and revenue, and eliminates current card issuance costs.
These COI regulations are designed to prevent changes in market value from causing an otherwise tax-free transaction to become a taxable transaction in which the target shareholders are subject, by reason of a binding contract, to the economic fortunes of the issuing corporation as of the date the binding contract is entered into by the relevant parties.
She asked whether LMSB anticipates issuing standard information document requests (IDRs) to request taxpayers' section 404 documentation.
Increasing comprehension on the part of the lending institutions has made them more amenable to viewing environmental concerns as a manageable issue, within the context of a transaction, and not as an automatic impediment to issuing a loan.
I now believe the FASB wasted a lot of time and effort issuing statements that merely extracted AICPA literature.
They note that issuing stock for less than its current market value, as happens when an employee stock option is exercised, dilutes the value of the other stockholders' holdings.
The IRS and Treasury Department anticipate issuing temporary and proposed regulations under [section] 1.
37 is important for tax practitioners issuing written advice that is not a covered opinion.
First, we are uncertain whether the IRS has made the case for mandatory e-filing and, more important, for issuing the guidance in the form of immediately effective temporary regulations (albeit for returns filed in 2006).