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stock certificate in corporate law a stock certificate also known as certificate of stock or share certificate is a legal document that certifies ownership of a specific number of shares or stock in a corporation section 338 election overview asset sale tax implications basics of section 338 the united states congress enacted section 338 in 1982 to allow taxpayers to treat certain qualified stock purchases stock acquisition in a stock acquisition the individual shareholder s sell their interest in the pany to a er sharpe ratio corporate finance institute the sharpe ratio is a measure of risk adjusted return paring an investment s excess return over the risk free rate to its standard deviation of returns the sharpe ratio or sharpe index is monly used to gauge the performance of an investment by adjusting for its risk colorplan business cards jukebox & colorplan at jukebox we take pride in working with some of the finest paper manufacturers in the world when we look for our premium stock we seek not only the highest quality materials but also panies that align with our core values our appreciation of excellence and our sense of innovation
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