Rule 415

Definition:

Permits corporations to file a registration for securities they intend to issue in the future when market conditions are favorable. See: Shelf registration.

Investing Essentials


Copyright © 2011 Campbell R. Harvey, Professor of Finance, Fuqua School of Business at Duke University

Term of the Day

Tax loss carryback, carryforward

A tax benefit that allows business losses to be used to reduce tax liability in previous and or following years.

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