noun
: 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
noun
: 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
Webster's New International English Dictionary. Новый международный словарь английского языка Webster. 2012