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collapsible corporation

noun
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Definition of collapsible corporation

: a corporation that plans to liquidate or whose shares are to be sold to others before sale of goods produced so as to turn what should be taxable income into a capital gain for shareholders

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“Collapsible corporation.” Merriam-Webster.com Dictionary, Merriam-Webster, https://www.merriam-webster.com/dictionary/collapsible%20corporation. Accessed 27 Feb. 2021.

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