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holding company |
Also found in: Dictionary/thesaurus, Medical, Legal, Financial, Encyclopedia, Wikipedia | 0.06 sec. |
holding companyCompany with a controlling shareholding in one or more subsidiaries. |
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| has resolved to begin preparations for a shift to a pure holding company system with a target date of April 1, 2007 at the meeting of the Board of Directors held on July 26. The tax law is not clear as to whether the acquisition of the assets of a holding company by its less-than-80%-owned subsidiary satisfies the continuity-of-business-enterprise (COBE) requirement, a necessary element to qualify the acquisition as a tax-free reorganization. 10) Subpart J governs the conduct of merchant banking investment activities by financial holding companies as permitted under section 4(k)(4)(H) of the Bank Holding Company Act (12 U. |
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holding company
