Examlex
The continuity of interest and the continuity of business requirements prevent transactions that appear to be a sale from qualifying for tax-free treatment of a reorganization.
Partnerships
A business structure where two or more individuals manage and operate a business in accordance with terms set out in a Partnership Agreement.
Sole Proprietorship
A business owned and operated by one person.
Corporation
A business structure that creates an entity separate from its owners and managers.
Public Company
A corporation whose shares are traded openly on stock exchanges, subject to regulatory oversight and required to disclose financial and other significant information.
Q8: On January 1,Tanager Corporation (a calendar year
Q12: If a foreign corporation's U.S.effectively connected earnings
Q20: Pink,Corporation,a calendar year taxpayer,made quarterly estimated tax
Q31: What is the accumulated earnings credit?
Q37: Over time,the consolidated return rules have shifted
Q54: Shaw,an architect,is the sole shareholder of Shaw
Q66: Green Company,a U.S.corporation based in Arkansas,manufactures and
Q80: Losses carried over from the target corporation
Q100: If a parent corporation makes a §
Q129: In allocating interest expense between U.S.and foreign