(redirected from Assets/Liabilities)
A/LAirlock (NASA)
A/LAnnual Leave (USACE)
A/LAragorn/Legolas (Lord of the Rings book and films)
A/LApproach and Landing
A/LArabic/Latin (bilingual keyboard)
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References in periodicals archive ?
(35) If the target corporation retains any assets or liabilities, then the "all assets/liabilities test" is not satisfied.
An exception to the "all assets/liabilities test" requirement exists.
Accordingly, in the example, the "all assets/liabilities test" is satisfied because all of the assets and liabilities of the combining entity of the transferor unit become the assets and liabilities of the transferee unit at the time of the merger.
(52) The following paragraphs of this section examine the domestic entity requirement and the "all assets/liabilities test" in the context of both rules.
(65) If that is so, then the former QSub's assets and liabilities are not relevant for determining whether the "all assets/liabilities test" requirement is satisfied.