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" ... insolvent" means — (A) with reference to an entity other than a partnership and a municipality, financial condition such that the sum of such entity's debts is greater than all of such entity's property, at a fair valuation... "
The Handbook of Advanced Business Valuation - 325. lappuse
autors: Robert F. Reilly - 1999 - 512 lapas
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United States Code, 2. sējums

United States - 1988 - 1350 lapas
...of the debtor; (31) "insolvent" means — (A) with reference to an entity other than a partnership, financial condition such that the sum of such entity's...entity's property, at a fair valuation, exclusive of— (1) property transferred, concealed, or removed with intent to hinder, delay, or defraud such entity's...
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Reports of the Tax Court of the United States, 116. sējums

United States. Tax Court - 2001 - 538 lapas
...1978), provides: (26) "insolvent" means — (A) with reference to an entity other than a partnership, financial condition such that the sum of such entity's...entity's property, at a fair valuation, exclusive of(i) property transferred, concealed, or removed with intent to hinder, delay, or defraud such entity's...
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Settlement Agreements in Commercial Disputes: Negotiating ..., 1. sējums

Richard A. Rosen - 2000 - 2486 lapas
...Bankruptcy Code. Section 101(32) applies the "balance sheet" test,129 stating that an entity is insolvent if "the sum of such entity's debts is greater than all of such entity's property, at a fair valuation."130 "Fair valuation" usually means fair market value.131 This determination is fact-specific...
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The Logic and Limits of Bankruptcy Law

Thomas H. Jackson - 2001 - 304 lapas
...Bankruptcy Code. Section 101(29) defines insolvent as "with reference to an entity other than a partnership, financial condition such that the sum of such entity's...at a fair valuation, exclusive of — (i) property tranferred, concealed, or removed with intent to hinder, delay, or defraud such entity's creditors;...
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Public Companies

Jonathan M. Hoff, Lawrence A. Larose, Frank J. Scaturro - 2002 - 706 lapas
...superceded by 2000 WL 28266 (ND III. Jan. 12. 2(XX)). 39 Insolvency is defined by 11 USC § 101(32), as a "financial condition such that the sum of such entity's...is greater than all of such entity's property, at fair law definitions of insolvency are not uniform. A leading case in this area maintains, "[A]n entity...
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Problems in Health Care Law

Robert Desle Miller, Rebecca C. Hutton - 2004 - 742 lapas
...Bankruptcy Reform Act of l978 (called the Bankruptcy Code) defines an entity as being "insolvent" . . . when the sum of such entity's debts is greater than all of such entity's property, at fair evaluation, exclusive of (i) property transferred, concealed, or removed with intent to hinder,...
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The Art of M&A Structuring: Techniques for Mitigating Financial, Tax and ...

Alexandra Reed Lajoux, H. Peter Nesvold - 2003 - 402 lapas
...term "insolvent," as it applies to a corporation, as a "financial condition such that the sum of [the] entity's debts is greater than all of such entity's property, at a fair valuation."3 (Debts include contingent liabilities under this definition.) A "fair valuation" of an...
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