adjusted ordinary gross income/AOGI 〈美〉调整后的普通总收入 国内税务署依此来认定一个公司是否属于《国内税收法典》〔I.R.C.〕所规定的个人持股公司。如果一个公司60%以上的调整后普通总收入是由消极投资构成，该公司即属于个人持股公司。公司的总收入减去资本利得、I.R.C.第1231条所规定的所得以及特定费用后，即得出调整后的普通总收入。 (→personal holding company; personal holding company income; passive investment income)
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deficiency dividends 补发红利 为减免前一年的个人持股公司税而支付的红利。 (→personal-holding-company tax)
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A dividend that is not actually paid to the shareholders, but is taxed to the shareholders and increases the basis in their stock investment. • A corporation declares a consent dividend to avoid or reduce an accumulated-earnings or personal-holding-company penalty tax.
lockout. 1. An employer’s withholding of work and closing of a business because of a labor dispute. [Cases: Labor Relations 290. C.J.S. Labor Relations §§ 273–274, 277–278.] defensive lockout. A lockout that is called to prevent imminent and irreparable financial harm to the company or to protect a legal right. • Defensive lockouts were legal,
warehousing. 1. A mortgage banker’s holding of mortgages until the resale market improves. 2. A corporation’s giving of advance notice of a tender offer to institutional investors, who can then buy stock in the target company before public awareness of the takeover inflates the stock’s price. See TENDER OFFER.
A dividend paid to reduce or avoid personal-holding-company tax in a prior year.
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leverage, n. 1. Positional advantage; effectiveness. 2. The use of credit or borrowed funds (such as buying on margin) to improve one’s speculative ability and to increase an investment’s rate of return. 3. The advantage obtained from using credit or borrowed funds rather than equity capital. 4. The ratio between a corporation’s debt and its