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.
Predecessor enterprise means a sole proprietorship or organization that is a predecessor to an enterprise in:
Predecessor enterprise means a sole
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