Home » Accounting Terms Dictionary » Tax Accounting Terms Dictionary » Continuity Of Interest Doctrine

Definition Of Continuity Of Interest Doctrine:

Taxation principle that in an acquisition of one firm by another, the acquired firm's stockholders must own a certain percentage of stock in the acquiring firm for the acquisition to qualify as a tax-deferred transaction.


Other Definition Of Accounting Terms:

Continuous Audit
Continuous Compounding
Contra Account
Contra Entry
Contribution Margin
Control Account

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