interest doctrine exists not only in common
law, but also has been codified in the evidentiary rules of numerous states.
The first involves the issuance or exchange of only common
stock; the second involves no shift in ownership among the family group.
One example highlighting the importance of such an approach would be using consolidated accounts after the elimination of intercompany transactions as a common
The two major components of EPS are the earnings available to common
shareholders--the numerator--and some measure of the number of common
Rejecting Owsley's view that the common
whites were not class-conscious and looked up to the slaveowners, Cecil-Fronsman is strongly drawn to Eugene D.
The Certificate of Designation for the Class B Common
Stock also provides that the Class B Common
Stock is entitled to 1/10 vote per share.
of Winkler, TC Memo 1989-231, a decedent owned 10% (8,000 shares) of voting common
and 1% (7,600 shares) of nonvoting common
1) Under section 1504(a)(1), an affiliated group is generally defined as one or more chains of includible corporations connected through stock ownership with a common
parent corporation which is an includible corporation, but only if the common
parent directly owns stock in at least one other includible corporation and stock meeting the requirements of section 1504(a)(2) is owned directly by one or more of the other includible corporations.
For example, critics cite the requirement for determining whether a security is a common
The board of managers of the Parc Vendome then sought to amend the judgment of foreclosure to provide that all of the unpaid common
charges on the unit be paid either out of surplus proceeds after the foreclosure sale of the unit or by the purchaser of the unit at the sale.
The Board of Directors has not yet made any determination of the relative amounts of any regular quarterly cash dividends that will be paid on the Class A Common
Stock and Class B Common
Stock, Series 1, after June 30, 2007.
The Service did not first publish its new position on common
area costs until June 1990, when it issued proposed regulations relating to the economic performance requirement.
Thus, if the P group in Example 1 were purchased by another common
parent filing a consolidated return, the income of all members of the former P group should be available, subject to the section 382 limitation, to absorb the P group's SRLY loss.
In connection with the private placement, the Company will pay to Midtown Partners consideration consisting of (a) a cash sales commission of $150,480, (b) warrants to purchase 54,723,333 shares of common
stock (representing 15% of the aggregate number of shares of common
stock issuable upon conversion of the notes sold in the private placement and issued pursuant to the Share Exchange Agreement), with each warrant having an exercise price of $0.
Global's Class A Common
Stock and Class C Common
Stock as of the close of business on November 20, 2006 ("Meeting Record Date") will be entitled to vote at the meeting.