Share (finance)

It can refer to units of mutual funds, limited partnerships, and real estate investment trusts.

The liquidity of markets is a major consideration as to whether a share is able to be sold at any given time.

Further, Indian tax laws include provisions to stop dividend stripping.

In modern times, certificates are not always given and ownership may be recorded electronically by a system such as CREST or DTCC, a central securities depository.

As of May 2022, the United States Supreme Court was considering the case of Slack Technologies, LLC v. Pirani, with regard to whether Sections 11 and 12(a)(2) of the Securities Act of 1933 require plaintiffs to plead and prove that they acquired shares of stock registered under and traceable to the registration statement they claim was misleading.