在本条中涉及定义如下： ① 清算或清算事件（Liquidation Event）：除了IPO之外的一切导致公司控制权变更的重大资产或股权的变动情况，如公司投票权转移、公司被兼并、合并、公司全部或实质性全部...
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Deemed Liquidation Event 视同清算的事项
This was hardly news to patrons, who saw the 50% off holiday sale cascade into a liquidation event.
FORBES: Ruined Skyline
Under these two code sections, the liquidation of a 100% subsidiary is not a taxable event.
FORBES: Tax Court Holds S Corporation Shareholders Liable for $30 Million Tax Deficiency
The plans also will help inform the FDIC on how to lessen the systemic ripple effects in the event one of these companies must be resolved under the new Orderly Liquidation Authority.
FORBES: "Living Wills" For Banks Won't Kill Systemic Risk Or Greed
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