15 July 2011 Internal T.I. 2010-0388621I7 - Entity Classification - Liechtenstein Anstalt -- attach -- Share division of capital not necessary for "shares" Read more about 15 July 2011 Internal T.I. 2010-0388621I7 - Entity Classification - Liechtenstein Anstalt -- attach -- Share
18 June 2015 STEP Roundtable Q. 3, 2015-0572201C6 - 2015 STEP Q3 Redeemable Preferred Shares and 18(4) -- attach -- Share equity/debt classification based on legal form Read more about 18 June 2015 STEP Roundtable Q. 3, 2015-0572201C6 - 2015 STEP Q3 Redeemable Preferred Shares and 18(4) -- attach -- Share
Sheppard, "U.S. Treasury Department Stands up to Wall Street with Notices on Equity-Flavored Debt and Ruling on Intercorporate Dividends", Tax Notes International, May 2, 1994, p. 1182. -- attach -- Share Read more about Sheppard, "U.S. Treasury Department Stands up to Wall Street with Notices on Equity-Flavored Debt and Ruling on Intercorporate Dividends", Tax Notes International, May 2, 1994, p. 1182. -- attach -- Share
Edgar, "The Classification of Corporate Securities for Income Tax Purposes", 1990 Canadian Tax Journal, p. 1141. -- attach -- Share Read more about Edgar, "The Classification of Corporate Securities for Income Tax Purposes", 1990 Canadian Tax Journal, p. 1141. -- attach -- Share