Examlex
If fraud is involved, there is no time limit on the assessment of a deficiency by the IRS.
Structured Entity
A financial entity designed to segregate certain risks, assets, or activities, often used in complex financial structures to achieve specific objectives.
Joint Venture
A business arrangement in which two or more parties agree to pool their resources for the purpose of accomplishing a specific task or project.
Associated Company
A firm in which another company owns a significant stake but not a controlling interest, usually between 20% and 50% of the voting shares.
Board of Directors
A group of individuals elected by shareholders to oversee the management and governance of a corporation.
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