APURP

(redirected from All Purpose)

Acronym	Definition
APURP	All Purpose

Suggest new definition

References in classic literature ?

But now, when all purpose was gone, that habit of looking towards the money and grasping it with a sense of fulfilled effort made a loam that was deep enough for the seeds of desire; and as Silas walked homeward across the fields in the twilight, he drew out the money and thought it was brighter in the gathering gloom.

View in context

368(a)(1)(A) purposes, a statutory merger or consolidation is a transaction effected pursuant to the statute, and all of the assets (other than those distributed in the transaction) and liabilities of each member of one or more combining units (each a transferor unit) become the assets and liabilities of one or more members of one other combining unit (the transferee unit), and the combining entity of each transferor unit ceases its separate legal existence for all purposes.

368(a)(1)(A) requirements because the merger is effected pursuant to state law, and T ceases its separate legal existence for all purposes. In this example, the Service's test for disregarded-entity status immediately after the transaction is important.

The S corporation ceases its separate legal existence for all purposes. Moreover, the deemed transfer of the former QSub assets in exchange for stock in the newly-formed corporation does not cause the transaction to fail to qualify as a statutory merger or consolidation.

Statutory mergers

(2) The prior regulations, which were adopted on September 7, 1966, were prospective in effect and, hence, the pre-1966 regulations continued in force for all purposes. The pre-1966 regulations were renumbered Treas.

Responding to the new subsidiary investment and earnings and profits consolidated return regulations

Pursuant to such law and at the effective time of the transaction, all of X's assets and liabilities (but not Y's assets and liabilities, other than those of X) become Z's assets and liabilities, and X's separate legal existence ceases for all purposes.

Merger of target into acquiring corporation's SMLLC is an A reorganization. (Corporations & Shareholders)