Words and Phrases - "joint tenancy"

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12 August 2020 External T.I. 2019-0833841E5 - MIC Shareholder Count - Joint holders

joint tenants holding a share may be one shareholder, not two

How would the 20-shareholder and 25% tests in s. 130.1(6)(d) be applied where a husband and wife hold a share as joint tenants (with rights of...

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Words and Phrases
joint tenancy
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 4801 - Paragraph 4801(b) joint tenants potentially treated as single security holder 119