fair market value of stock

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More than 10.000 documents for fair market value of stock

- T.D. 9397
D. 9397 relates to the assumption of liabilities under Section 358(h). Section 358(h) provides that, after application of Section 358(d), the basis in stock received in a nonrecognition transaction shall be reduced to the fair market value of the stock by the amount of any liability assumed in the exchange.
- United States. Internal Revenue Bulletin
- August 27, 2009
- Robert J. Merlo, Petitioner V. Commissioner of Internal Revenue, Respondent
In the Merlo v. Commr. case, the petitioner exercised incentive stock options on December 21, 2000, acquiring 46,125 shares of E stock. As a result, the petitioner was required to include $1,066,064, the spread between the exercise price and the fair market value of the shares of E stock on the date of exercise, in his alternative minimum taxable income in 2000. Instead, the petitioner included only $452,025, the spread between the exercise price and the fair market value of the shares of E stock on April 15, 2001. The Tax Court held that the capital loss limitations of Sections 1211 and 1212 apply for purposes of calculating the alternative minimum taxable income. The petitioner's capital losses realized in 2001 do not create an ATNOL that can be carried back to reduce his alternative ...
- United States. Tax Court. Reports
- Vol. 126 Nbr. 3/4, March 2006
- Corrections Corporation of America Determines Fair Market Value of Shares of Series B Preferred Stock Issued on July 2, 2001 as Paid-In-Kind Dividend.
Business Editors NASHVILLE, Tenn.--(BUSINESS WIRE)--July 9, 2001 Corrections Corporation of America (NYSE:CXW) announced today that it has determi...
- Business Wire
- July 09, 2001

- Corrections Corporation of America Determines Fair Market Value of Shares of Series B Preferred Stock Issued on October 1, 2001 as Paid-In-Kind Dividend.
Business Editors NASHVILLE, Tenn.--(BUSINESS WIRE)--Oct. 9, 2001 Corrections Corporation of America (NYSE:CXW) announced today that it has determi...
- Business Wire
- October 09, 2001
- Corrections Corporation of America Determines Fair Market Value of Shares of Series B Preferred Stock Issued On April 2, 2001 as Paid-In-Kind Dividend.
Business Editors NASHVILLE, Tenn.--(BUSINESS WIRE)--April 17, 2001 Corrections Corporation of America (NYSE:CXW) announced today that it has deter...
- Business Wire
- April 17, 2001
- 26 CFR 1.423-2 - Employee stock purchase plan defined.
... of 5 percent or more of the voting power or value of the stock of the grantor corporation (or a rela... salary at a price equal to 85 percent of the fair market value at the time the option is granted wil...
- Code of Federal Regulations - Title 26: Internal Revenue
- Terms of Buyout Should Be Made Clear
My buy-sell agreement says I get bought out at the fair market value of my stock. Why does my partner say that means 60 percent of what my stock is really worth? Many buy-sell agreements provide for a buyout at "fair market value." In other words, upon a triggering event such as death, disability, retirement, divorce or bankruptcy, the remaining business partner(s) will buy out the departing partner for a price equal to the "fair market value" of his or her interest in the business.
- The Record, Bergen County, NJ
- September 24, 2008
- Corrections Corporation of America Determines Fair Market Value of Shares of Series B Preferred Stock Issued on June 30, 2003 as Paid-In-Kind Dividend.
Business Editors NASHVILLE, Tenn.--(BUSINESS WIRE)--July 16, 2003 Corrections Corporation of America (NYSE:CXW) announced today it has determined ...
- Business Wire
- July 16, 2003
- INTERNATIONAL DEVELOPMENTS: Taxation Of Passive Foreign Investment Companies: Current Rules, Problems And Possible Solutions.
...Moreover, if U.S. shareholders sold stock in the foreign corporation to raise cash in the Un... electing fund regime, and the mark-to-market regime. In addition to the substantive rules, ther... test"), or (2) at least 50% of the average fair market value of its assets during the year are ass...
- Mondaq Business Briefing
- Nbr. 2011, January 2011
- Corrections Corporation of America Determines Fair Market Value of Shares of Series B Preferred Stock Issued on September 30, 2003 as Paid-In-Kind Dividend.
Business Editors NASHVILLE, Tenn.--(BUSINESS WIRE)--Oct. 13, 2003 Corrections Corporation of America (NYSE: CXW) announced today that it has deter...
- Business Wire
- October 13, 2003