Bailouts

The Bailouts are.

various procedures by which a shareholder may attempt to receive, with favorable tax consequences, the earnings and profits of a business. Some examples include unreasonable compensation, bargain sale of assets, thin capitalization, and bargain rental of assets to a corporation. Former IRC (check if this IRC provision is current here) §306.

See also other Tax Terms and Definitions in U.S.A.

preferred stock bailout.