liquidate

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Liquidate

To pay and settle the amount of a debt; to convert assets to cash; to aggregate the assets of an insolvent enterprise and calculate its liabilities in order to settle with the debtors and the creditors and apportion the remaining assets, if any, among the stockholders or owners of the corporation.

liquidate

v. to sell the assets of a business, paying bills and dividing the remainder among shareholders, partners or other investors. (See: wind up)

liquidate

(Convert into cash), verb cash in, change into cash, change into money, conclude, distribute assets, exchange for money, finish, realize in cash, redeem, sell, sell assets, terminate, terminate business affairs, turn into money
Associated concepts: liquidated account, liquidating trust, liquidation of assets, trustees in liquidation

liquidate

(Determine liability), verb adjust, ascertain liability, ascertain the amount of indebtedness, ascertain the balance due, assemble and apportion assets, cancel debts, determine the amount of indebtedness, discharge, dissharge a liability, discharge debts, dispose of, extinguish innebtedness, make restitution, meet payments, pay, pay and settle, pay debts, satisfy, settle, settle accounts with the debtors and creditors
Associated concepts: liquidated claim, liquidated damages, liquidated debt, liquidated demand

References in periodicals archive ?

Unfortunately, the low liquidate minus High liquidate portfolio (formed based on the past 1-week return) yielded significant returns for only the holding period of 1 week.

Maug and Kahn and High liquidate suggest that greater liquidity can be an opportunity for large shareholders to increase their profit by monitoring the firm's management.

Investigating the relation between degree of liquidity of firms with overreaction behavior of investors in Tehran Stock Exchange

The General Meeting may fix another date (other than the date of the decision) as of which the decision to liquidate the company shall become effective.

Liquidation of a company

It is not material that a liquidating corporation does not have a formal resolution to liquidate or has not adopted a plan to dissolve (Kennemer, 96 F2d 177 (5th Cir.

Avoiding the PFIC web when liquidating a non-QEF

Presumably the 30-day rule cited in the ruling applies, or else the Service would probably allow the amount of time necessary to liquidate as quickly as practicable under state law.

Subchapter C provisions applicable to S corps

2704 also provides that any restriction that effectively limits the ability of a corporation or partnership to liquidate is ignored in valuing a transfer among family members if (1) the transferor and family members control (immediately before the transfer) the corporation or partnership and (2) the restriction either lapses after the transfer or can be removed by the transferor or members of his family, either alone or collectively.

Discount partnership arrangements still can be used to reduce transfer taxes

When HexMyst liquidates in 2005, the distribution rule applies.

Corporate contributions to partnerships owned by shareholders

In general, an acquisitive D reorganization is a transfer of the assets of one corporation (a target) to another (an acquirer) in exchange for the latter's stock; thereafter, the target liquidates and distributes the acquirer's stock received in the exchange to its shareholders.

Variations on a D reorganization theme

If the corporation liquidates and the shareholders sell the assets, the passthrough Sec.