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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

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