Which of the Following Principles Does Not Need to Be

question 17

Multiple Choice

Which of the following principles does not need to be satisfied for an acquisition to be a tax-deferred reorganization?

• A)Continuity of interest
• B)Continuity of purpose
• C)Business purpose
• D)Continuity of business enterprise

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Definitions:

Prospective Design

A research design that follows participants forward over a period of time to observe future outcomes.

Cross-sectional Design

A research design that analyzes data from a population, or a representative subset, at a specific point in time to examine relationships between variables.

Observational Study

A research method involving the collection of data without interference with the subjects’ natural environment.

Case-control

A type of observational study that compares individuals with a specific condition (cases) to those without the condition (controls) to identify potential risk factors.