section 104 holding
equitize
common stock
golden share
joint-stock company
public limited liability company
alternative investment
preferred stock
stock loan
umbrella fund
hole card
mutual fund
cumulative preferred
cumulative preferred stock
proportion
divide up
restricted stock
capital asset
C corporation
closed-end fund
free ride
assessment
tontine
share capital
pension fund
specific risk
rights issue
capital structure
stockholding
stag
rights offering
publicly held
nondiscretionary trust
fixed investment trust
drag-along right
preemptive right
equity
control stock
cut in
crossholding
deposit
preferred shares
allocation
watered stock
allotment
preference shares
blind pool
Pty Ltd
splividend
shareholders' agreement
mezzanine financing
franking
negative gearing
CoCo bond
holding company
interested
securities lending
working capital
underwithhold
reallocation
coffer
capital
capital stock
operate
closed-end investment company
financials
usufruct
corporate veil
joint tenancy
pooling of interest
divvy up
interest in land
convertible
dividend stripping
day trade
cumulative
wolf packing
coinsure
carveout
share
pool
earning per share
takeover
stock option
mark to model
benami
collateralized loan obligation
divvy
float
index fund
portion out
issuing house
current ratio
arbitrage pricing model
subsidiarize
covered call

English words for 'The situation where certain shares are pooled and treated as a single asset for tax purposes.'

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