Statutory Merger

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Definitions
Libson Shops Doctrine
Libson Shops Doctrine Net Operating Loss NOL Carryover Statutory Merger Continuity of Enterprise Supreme Court
The Libson Shops Doctrine refers to a Supreme Court limitation on the survival of net operating loss (NOL) carryovers following a statutory merger, based on the continuity of enterprise theory.
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Definitions
Statutory Merger
Statutory Merger Corporate Law Legal Entity Business Combination Mergers and Acquisitions
A statutory merger refers to the legal combination of two or more corporations in which only one corporation survives as a legal entity, with all others ceasing to exist.
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