income stock
A stock with a history of high yields or dividend payments (e.g., public utilities and well-established corporations).
A stock with a history of high yields or dividend payments (e.g., public utilities and well-established corporations).
A mutual fund that typically invests in securities that consistently produce a steady income, such as bonds or dividend-paying stocks.
Nontaxable preferred stock issued to stockholders as a dividend. • Bailout stock is issued to gain favorable tax rates by distributing corporate earnings at capital gains rates rather than by distributing dividends at ordinary income rates. This practice is now prohibited by the Internal Revenue Code. IRC (26 USCA)§ 306.
A security that pays a fixed rate of return, such as a bond with a fixed interest rate or a preferred stock with a fixed dividend. [Cases: Corporations 156, 473. C.J.S. Corporations §§ 158, 670.]
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An investment (including preferred stock) that pays a fixed dividend throughout its life and is not redeemable unless the corporation makes a special call.
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earnings per share. Corporations. A measure of corporate value by which the corporation’s net income is divided by the number of outstanding shares of common stock. • Investors benefit from calculating a corporation’s earnings per share, because it helps the investor determine the fair market value of the corporation’s stock. — Abbr. EPS. fully diluted
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dividend-reinvestment plan. A stock-purchase program that allows investors to reinvest their dividends, and perhaps convert additional voluntary payments, into shares of the entity’s common stock, usu. with no sales charge, and sometimes at a discount from the stock’s market price. • Although the investor never receives the cash, it is still treated as income to
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owners’ equity. The aggregate of the owners’ financial interests in the assets of a business entity; the capital contributed by the owners plus any retained earnings. • Owners’ equity is calculated as the difference in value between a business entity’s assets and its liabilities. — Also termed (in a corporation) shareholders’ equity; stockholders’ equity. [Cases:
freeze, n. 1. A period when the government restricts or immobilizes certain commercial activity. credit freeze. A period when the government restricts bank-lending. wage-and-price freeze. A period when the government forbids the increase of wages and prices. 2. A recapitalization of a closed corporation so that the value of its existing capital is concentrated primarily
Corporations. A measure of corporate value by which the corporation’s net income is divided by the number of outstanding shares of common stock. • Investors benefit from calculating a corporation’s earnings per share, because it helps the investor determine the fair market value of the corporation’s stock. — Abbr. EPS.
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