Related by context. Frequent words. (Click for all words.) 59 IRC § 54 nondeductible 53 LLCs 52 sole proprietorship 52 taxable 52 recharacterization 52 taxable income 52 grantor trust 51 OP Units 51 sole proprietorships 51 Deferred Compensation Plan 50 NOLs 50 Internal Revenue Code 49 loss carryforward 49 Code Sec 49 indebtedness incurred 49 undistributed earnings 48 GRAT 48 Preferred Stock 48 Liquidating Trust 48 Exchangeable Senior 48 transferor 48 acquiree 48 redeemable preferred stock 48 junior subordinated debentures 48 PFIC 47 Preferred Units 47 FICA taxes 47 Roth IRA conversion 47 RMDs 47 convertible promissory notes 47 FIN #R 47 Exchangeable Units 47 carryback 46 pro rata portion 46 Convertible Preferred 46 loss carryforwards 46 c Represents 46 adopted SFAS 46 Cumulative Convertible Preferred Stock 46 LLPs 46 unvested options 46 Biglari Holdings 46 nonrecourse 46 Restated Certificate 46 Revenue Procedure 46 Limited Liability 46 Perpetual Preferred Stock 46 SEP IRA 46 corporation 46 Convertible Perpetual Preferred Stock 46 ESOPs 46 convertible subordinated debentures 45 WORLD ENTERTAINMENT NEWS NETWORK 45 Mandatory Convertible Preferred Stock 45 Senior Convertible Notes 45 traditional IRAs 45 intercompany balances 45 Convertible Debt 45 Conversus 45 VIEs 45 distributable earnings 45 Colabor 45 FIEs 45 unissued shares 45 insured depository institution 45 imputation credits 44 income allocable 44 Exchangeable Notes 44 EITF #-# [001] 44 Preferred dividends 44 operating loss carryforwards 44 ESOP 44 debentures 44 RC #.# [002] 44 exchangeable notes 44 taxable REIT 44 Cequel 44 convertible subordinated 44 Deferred Compensation 44 Junior Subordinated Debentures 44 sole proprietors 44 Acquiring Person 44 redeemable preferred 44 sole proprietor 44 COLI 43 Preferred Shares 43 revocable trust 43 RRIFs 43 Stapled Unit 43 Merger Sub 43 Common Stock 43 § #-# [001] 43 REMIC 43 mandatorily redeemable preferred 43 unrealized appreciation 43 Income Tax Return 43 Roth IRA 43 § #-# [003] 43 situs 43 Stapled Units