shareholder
Defined in 4 places across 2 titles — 3 distinct definitions of the United States Code.
The term “shareholder” includes a member in an association, joint-stock company, or insurance company.
Same definition in 2 sections
- 1994–present26 U.S.C. § 7701Internal Revenue Code · Definitions · in this title
- 1994–present42 U.S.C. § 1301The Public Health and Welfare · Definitions · in this chapter
For purposes of subsections (b) and (c), the term “shareholder” includes a holder of rights or of convertible securities.
Source
- 1994–present26 U.S.C. § 305Internal Revenue Code · Distributions of stock and stock rights · for purposes of this section
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.
Source
- 2013–present26 U.S.C. § 995Internal Revenue Code · Taxation of DISC income to shareholders · for the purposes of this part