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单词 constructive ownership
释义

constructive ownership

Definition
The assignment of stock ownership from one taxpayer to another by virtue of their relationship. A parent is considered to own constructively all the stocks of the child including adopted ones. Likewise, a husband or wife constructively owns the stocks of his or her spouse unless they are legally separated under a decree of divorce.
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更新时间:2025/4/27 20:43:37