shareholder — Law Dictionary

shareholder

United States Code

26 U.S.C. § 305 — for purposes of this section

For purposes of subsections (b) and (c), the term “shareholder” includes a holder of rights or of convertible securities.

26 U.S.C. § 7701 — in this title

The term “shareholder” includes a member in an association, joint-stock company, or insurance company.

26 U.S.C. § 995 — for the purposes of this part

The term “shareholder’s DISC-related deferred tax liability” means, with respect to any taxable year of a shareholder of a DISC, the excess of—

(i) the amount which would be the tax liability of the shareholder for the taxable year if the deferred DISC income of such shareholder for such taxable year were included in gross income as ordinary income, over

(ii) the actual amount of the tax liability of such shareholder for such taxable year.

42 U.S.C. § 1301 — in this chapter

The term “shareholder” includes a member in an association, joint-stock company, or insurance company.

Show all 4 definitions and how they changed over time

Ballentine's Law Dictionary

James A. Ballentine · 1916

See Stockholder.

Bouvier's Law Dictionary and Concise Encyclopedia

John Bouvier; revised by Francis Rawle · 1914

See Stockholder.

Black's Law Dictionary

Henry Campbell Black, M.A. · 1910

In the strict sense of the term, a "shareholder" is a person who has agreed to become a member of a corporation or company, and with respect to whom all the required formalities have been gone through; e. g., signing of deed of settlement, registration or the like. A shareholder by estoppel is a person who has acted and been treated as a shareholder, and consequently has the same liabilities as if he were an ordinary shareholder. Lindl. Partn. 130. See Beni v. Essex Sav. Bank, 67 Fed. 816, 15 G. C. A. 128; State v. Mitchell, 104 Tenn. 336, 58 S. W. 365.