control stock
control stock. Stock belonging to a control person at the time of a given transaction. — Also termed control shares.
Search Results for: CONTROL STOCK
stock control
stock control. A system of inventory management by which a business maintains perpetual records of its inventory.
controlling interest
Sufficient ownership of stock in a company to control policy and management; esp., a greater-than-50% ownership interest in an enterprise. [Cases: Corporations 180. C.J.S. Corporations §§ 327–330.]
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controlled company
A company that is under the control of an individual, group, or corporation that owns most of the company’s voting stock. Cf. subsidiary corporation under CORPORATION.
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controlled group
controlled group. Tax. Two or more corporations whose stock is substantially held by five or fewer persons. • The Internal Revenue Code subjects these entities (such as parent-subsidiary or brother-sister groups) to special rules for computing tax liability. — Also termed controlled corporate groups. IRC (26 USCA) §§ 851(c)(3), 1563(a). [Cases: Internal Revenue 3870–3880. C.J.S.
controlled foreign corporation
Tax. A foreign corporation in which more than 50% of the stock is owned by U.S. citizens who each own 10% or more of the voting stock. • These shareholders (known as U.S. shareholders) are required to report their pro rata share of certain passive income of the corporation. — Abbr. CFC. IRC (26 USCA)
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birth control
birth control 节育；生育控制 防止生育的各种措施和形式的总称。在19世纪的英国，支持节育的观点和有关避孕措施的信息就像出售色情文学一样遭到人们的攻击；在美国，则于1873年通过了一项旨在惩罚避孕行为的《康斯托克法》〔Comstock Act〕。但在20世纪，节育逐渐得到认可并获得政府的批准。目前在联合王国，有关节育的信息和咨询合法，且越来越容易获取。根据英格兰法，使用任何一种节育方法，只要不是完全禁止发生性关系，并不构成对婚姻完美的侵害；配偶一方违背另一方的意志而采取避孕措施也不构成离婚的理由，但可能成为导致婚姻破裂的一个不合谐因素。
control person
control person. Securities. A person who has actual control or significant influence over the issuer of securities, as by directing corporate policy. • The control person is subject to many of the same requirements applicable to the sale of securities by the issuer. — Also termed controlling person. [Cases: Securities Regulation 35.15, 60.40. C.J.S. Securities
controlled company
controlled company 被控股公司；受控公司 该公司的有表决权股票〔voting stock〕大部分为某一自然人或法人所持有。例如母公司的子公司。控制程度取决于其所持有的股票数量。 (→control person)
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