A preferred share is an equity security where the holder has priority over dividends in bankruptcy, but usually has no voting rights. Sometimes if a required dividend is not paid the holder will gain the right to vote.
In the context of options, it is the amount that the purchaser of an option paid for it. In the context of a bond, it is the amount paid above the face amount. In the context of insurance, it is the amount paid for the insurance policy.
A written decision from the IRS about the tax treatment of a transaction that is issued by a taxing authority at the bequest of a taxpayer. This ruling is not precedent and therefore is not binding on other taxpayers.
A put option gives the holder the right, but not the obligation, to sell the underlying security at a predetermined priced, called the strike price, by a set date.