In accordance with the capital majority rule, shareholders with majority stock are controlling shareholders.

依据资本多数决原则，持有多数股份的股东成为控制股东。

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The "Buffett Rule" would not tax the vast majority of his shielded income, including either his unrealized capital gains, which are currently taxed at zero percent, or charitable contributions, which are tax deductible.

WSJ: Arthur B. Laffer: Class Warfare and the Buffett Rule