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  2. Corporate spin-off - Wikipedia

    en.wikipedia.org/wiki/Corporate_spin-off

    Corporate spin-off. A corporate spin-off, also known as a spin-out, [1] or starburst or hive-off, [2] is a type of corporate action where a company "splits off" a section as a separate business or creates a second incarnation, even if the first is still active. [3] It is distinct from a sell-off, where a company sells a section to another ...

  3. Discount card - Wikipedia

    en.wikipedia.org/wiki/Discount_card

    Cards giving entitlement to disability discount. In many cases, a discount may be offered on proof of disability, without a special card. Proof of age card, a card which certifies the age of the holder. This type of card may, for example, be used by older children for free or discounted travel on public transport.

  4. Business Proposal - Wikipedia

    en.wikipedia.org/wiki/Business_Proposal

    Business Proposal (Korean: 사내맞선) is a South Korean romantic comedy television series based on the webtoon of the same title written by HaeHwa and illustrated by Narak. Directed by Park Seon-ho and written by Han Seol-hee and Hong Bo-hee, it stars Ahn Hyo-seop , Kim Se-jeong , Kim Min-kyu , and Seol In-ah .

  5. Business Wire - Wikipedia

    en.wikipedia.org/wiki/Business_Wire

    Contents. Business Wire. Business Wire is an American company that disseminates full-text press releases from thousands of companies and organizations worldwide to news media, financial markets, disclosure systems, investors, information web sites, databases, bloggers, social networks and other audiences. [3] [4] It is a wholly owned subsidiary ...

  6. Proximity card - Wikipedia

    en.wikipedia.org/wiki/Proximity_card

    The proximity card coil of an electronic fare collection system. A proximity card or prox card [1] also known as a key card or keycard is a contactless smart card which can be read without inserting it into a reader device, as required by earlier magnetic stripe cards such as credit cards and contact type smart cards. [2] The proximity cards ...

  7. Internal Revenue Code section 355 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    The landmark case that has been used to determine active trade or business requirement is Estate of Lockwood v. Commissioner, 350 F.2d 712. Other relevant sources are Revenue Ruling 2003-38, which entails whether an expansion of a corporation's business constitutes a new or continuing business under Reg. 1.355-3(b)(3)(ii).

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