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Definitions:

Complete Liquidation

The method of shutting down a company through the sale of all its assets, settling debts with creditors, and allocating any leftover assets among shareholders.

Ownership Interest

A stake or share in an asset or entity, giving the holder a claim to a portion of its value or profits.

Cash Received

Income or revenue received in the form of cash, including physical currency, checks, and digital transfers.

Corporate AMT

The Alternative Minimum Tax for corporations, designed to ensure that profitable companies pay at least a minimum amount of tax.

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