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COBE

   Also found in: Encyclopedia, Wikipedia, Hutchinson 0.02 sec.
AcronymDefinition
COBECosmic Background Explorer
COBECollege of Business and Economics (Boise State University; Idaho)
COBECode of Business Ethics
COBECommand Operating Budget Estimate


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Development of the satellite, which was expected to be put in orbit by a space shuttle, was set back by the 1986 explosion of the shuttle Challenger, but Mather steered COBE through that obstacle and others.
Final regulations provide that E and F reorganizations are not subject to the COI and COBE requirements.
Because the acquiring company and the controlled subsidiary are members of the controlling corporation's group, the controlling corporation will be treated as directly holding the acquiring company's businesses and assets; because the acquiring company will continue the acquired corporation's historic business following the merger, the transaction will satisfy the COBE requirement.
 
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