liquidation

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liquidation

Business
a. the process of terminating the affairs of a business firm, etc., by realizing its assets to discharge its liabilities
b. the state of a business firm, etc., having its affairs so terminated (esp in the phrase to go into liquidation)
References in periodicals archive ?
Stocks with poor past returns (low liquidate stocks) outperformed those with relatively well past performance (high liquidate stocks).
MC) is looking to liquidate its property investment vehicle.
The Resolution to liquidate a legal person shall be passed by a qualified majority vote of members of a legal person.
Additionally, more than 70 percent of closely held businesses liquidate upon the death of the principal owner, but estate tax was the reason for liquidation in fewer than 10 percent of those cases.
Here, the shareholders should liquidate the corporate since the extra corporate tax on income more than offsets the effect of their own tax on the gain on the liquidating distribution.
To do this, he plans to liquidate SJ in the current year and have it distribute the depreciable assets to him as part of the liquidation.
The lending institution may also liquidate all or part of the portfolio, which may interrupt your long-term investment strategy and could result in adverse tax consequences.
R will immediately liquidate following the contribution of assets and liabilities to the LLC.
Under the plan, Sam would liquidate the corporation in the current year and have it distribute the depreciable assets to him.
and its affiliated debtors (collectively, the "Company"), to liquidate the Company's remaining assets.
With a long-term strategy to provide eBay liquidation services to Fortune 1000 enterprises, BizAuctions is a clear and lucrative solution for most any business to liquidate excess inventory on eBay.
shareholder intends to liquidate a PFIC (primarily under Sec.