PRICE TO CASH FLOW is a measure of the markets expectations of a firms future financial health. It is calculated by dividing the price per share by cash flow per share.
VALUE STOCK is a stock that trades at a lower price relative to its fundamentals (i.e. earnings, dividends, sales, etc.) thereby being considered undervalued by a value investor. Common characteristics of such stocks include a high dividend yield, low price-to-book ratio and/or low price-to-earnings ratio.
IRC is Internal Revenue Code of 1986 (formerly 1954).
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