| http://www.w3.org/ns/prov#value | - ??1.305-6 Distributions of convertible preferred.(a) In general. (1) Under section 305(b)(5), a distribution by a corporation of its convertible preferred stock or rights to acquire such stock made or considered as made with respect to its stock is treated as a distribution of property to which section 301 applies unless the corporation establishes that such distribution will not result in a dispr
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