ATTRIBUTION

attribution

glossary /

attribution, n. The process — outlined in the Internal Revenue Code — by which a person’s or entity’s stock ownership is assigned to a related family member or entity for tax purposes. — Also termed stock attribution. [Cases: Internal Revenue 3626. C.J.S. Internal Revenue §§ 17–18.] — attribute, vb. — attributive, adj.

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attribution

glossary / , , ,

attribution n. 归因；归属；属性 在某些条件下，税法应用归属原则，把某一纳税人的所有权权益归属于另一纳税人。如母亲持有某公司60%的股票，儿子持40%，母亲则被认为拥有该公司100%的股票。在这种情况下，儿子所持有的股票归属于母亲，即母亲拥有该公司60%的直接利益和儿子的40%的间接利益。也可以说母亲是儿子利益的推定所有人。

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