Continuity of Enterprise

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August 25, 2024 3 min read Definitions
Libson Shops Doctrine: Supreme Court Limitation on Net Operating Loss Carryover
Law Taxation Supreme Court Net Operating Loss Carryover Statutory Merger Continuity of Enterprise
The Libson Shops Doctrine refers to a Supreme Court ruling that limits the survival of net operating loss carryovers after a statutory merger, based on the continuity of enterprise theory.
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