382 Convertible Preferred Section Stock

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    August 20, 1999 Number: 200010003 Release Date: 3/10/2000 CC:DOM:FS ...
[Adobe PDF] stock described in section 1504(a)(4)." Under this definition, any convertible ... 1.382-2T(a)(2)(i), B's acquisition of the convertible pure preferred stock on ...
http://www.irs.gov/pub/irs-wd/0010003.pdf
    So You Are Thinking About Buying a Loss Company?
[Adobe PDF] Certain convertible options or instruments issued in. an attempt to avoid Section 382 ... Plain vanilla preferred stock. – Not entitled to vote. – Not convertible ...
http://www.pepperlaw.com/pepper/webinars/So%20Your  ...
    Section
( ii) Certain convertible preferred stock. ( 3) Rules provided in paragraph (a)(4) of this section. ... of determining stock ownership under section 382(1)(5) ...
http://edocket.access.gpo.gov/cfr_2005/aprqtr/26cf  ...
    IRC Sec. 382 limitation - determining value of the old loss corporation ...
Abstract- Section 382 of the IRC sets the limit as to how much net operation ... Stock for this purpose means common and preferred stock, including limited, non ...
http://www.nysscpa.org/cpajournal/old/13808663.htm
    ChaPter 382
... made in the manner provided by section 382.170 that control does not exist ... stock, preferred stock, debt obligations, and any other security convertible ...
http://www.moga.state.mo.us/STATUTES/chapters/CHAP  ...
    Section
... of convertible preferred. ... treatment of nonqualified preferred stock as other property. ... 382-4 Constructive ownership of stock. 1.382-5 Section ...
http://edocket.access.gpo.gov/cfr_2005/aprqtr/26cf  ...
    Corporate Tax - Class No. 42 - April 18, 1997
That is stock, warrants and options, conversion feature of convertible debt, and ... Specifically, it includes section 1504(a)(4) preferred stock -- section 382(e)(1) ...
http://www.law.upenn.edu/fac/dshakow/corptax/class  ...
    Section
... described in section 382(l)(3)(B) (relating to stock acquired by reason ... ( B) Exceptions--(1) Nonvoting convertible preferred stock. ...
http://a257.g.akamaitech.net/7/257/2422/01apr20051  ...
    MRU HOLDINGS INC
[Adobe PDF] ... of 382,200 shares of common stock, 421,239 shares of common stock issuable upon conversion of Series B Convertible Preferred ...
http://files.shareholder.com/downloads/MHOI/302124  ...
    AMENDED AND RESTATED CERTIFICATE OF INCORPORATION OF DELTA AIR LINES, INC.
[Adobe PDF] of preferred stock. Section 4. Preemptive Rights. ... Section 382 of the Code) of Stock, whether such means is direct or indirect, voluntary or ...
http://images.delta.com.edgesuite.net/delta/pdfs/c  ...

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