Treasury stock shares are

a. issued shares that have been reacquired by a corporation
b. part of the total outstanding shares but not part of the total issued shares of a corporation
c. unissued shares that are held by the treasurer of the corporation
d. shares held by the U.S. Treasury Department

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The correct answer is a. issued shares that have been reacquired by a corporation.

To arrive at this answer, we need to understand what treasury stock is. Treasury stock refers to shares of a company's own stock that it has bought back or reacquired from shareholders. These shares are then held by the company itself and are no longer considered outstanding shares.

Option a. states that treasury stock shares are issued shares that have been reacquired by a corporation, which is the accurate definition. So, option a is the correct answer.

Option b. states that treasury stock shares are part of the total outstanding shares but not part of the total issued shares of a corporation. This statement is incorrect because treasury stock is specifically excluded from both the outstanding shares and the issued shares.

Option c. states that treasury stock shares are unissued shares held by the treasurer of the corporation. This statement is incorrect because treasury stock are shares that have been issued and subsequently repurchased, not unissued shares.

Option d. states that treasury stock shares are held by the U.S. Treasury Department, which is incorrect. Treasury stock is held by the corporation itself and is not directly associated with the U.S. Treasury Department.