What is CONTINUITY OF BUSINESS ENTERPRISE DOCTRINE?

Taxing that occurs when a firm changes hands. The buying firm must keep the business going or keep most of its assets when the two merge to get tax deferred status.

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Related Legal Terms
CONTINUITY OF INTEREST DOCTRINE, CONTINUITY OF LIFE DOCTRINE, ENTERPRISE LIABILITY DOCTRINE, BUSINESS CONTINUITY, BUSINESS CONTINUITY PROGRAM, BUSINESS CONTINUITY PLANNING (BCP), ENTERPRISE VALUE, SMALL AND MEDIUM ENTERPRISE (SME), ENTERPRISE APPLICATIONS, PRIVATE ENTERPRISE


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