Predecessor enterprise definition

Predecessor enterprise means an enterprise from which the assets or equity of another enterprise has been transferred, which transfer resulted in the full or partial nonrecognition of gain or loss, or resulted in a carryover basis, both as determined by rule adopted by the tax commissioner.
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Predecessor enterprise means a sole proprietorship or organization that is a predecessor to an enterprise in:
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Predecessor enterprise means a sole
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More Definitions of Predecessor enterprise

Predecessor enterprise means an enterprise from which the assets or equity of another enterprise has been transferred, which transfer resulted in the full or partial
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Related to Predecessor enterprise

  • Black enterprise means an enterprise that is 50,1% owned by black persons and where there is substantial management control. Ownership refers to economic interest while management refers to the membership of any board or similar governing body of the enterprise.

  • Predecessor Employer means the South Shore District Health Authority, South West Nova District Health Authority, Annapolis Valley District Health Authority, Colchester East Hants Health Authority, Cumberland Health Authority, Pictou County Health Authority, Guysborough Antigonish Strait Health Authority, Cape Breton District Health Authority and Capital District Health Authority.

  • Predecessor means an entity that is replaced by a successor and includes any predecessors of the predecessor.

  • Black woman-owned enterprise means an enterprise with at least 25, 1% representation of black women within the black equity and management portion.

  • Commercial enterprise means a person (other than an individual) who carries on commercial activities in any jurisdiction relating to the production, trade, transport or use of forest risk commodities.”

  • Black empowered enterprise means an enterprise that is at least 25,1% owned by black persons and where there is substantial management control. Ownership refers to economic interests. Management refers to executive directors. This is whether the black enterprise has control or not.