In the case of mutual funds, all investors must bear the tax when the fund has to sell securities just to meet the redemptions of certain shareholders. (freefrombroke.com)
In addition, the final regulations provide guidance on an exception to the requirement for certain shareholders of foreign corporations to file Form 5471, «Information Return of U.S. Persons with Respect to Certain Foreign Corporations.» (law.cornell.edu)
Responds to Public Statements of Certain Shareholders Concerning Forthcoming Special Meeting of Shareholders (greenbackd.com)