Classic symptoms of ringworm include lesions that typically appear on a dogâs head, ears, paws and forelimbs. These lesions can cause patchy, crusted circular âbald spotsâ that sometimes look red in the center. In mild cases of ringworm, there may be just a few broken hairs, while bad cases of ringworm can spread over most of a dogâs body. Itâs also possible for a dog to carry the fungus and not show any symptoms whatsoever.
For the minority shareholders. the liquidation is a taxable transaction, and the general rules of gain or. loss and basis apply.'. In the case of the parent corporation, the basis of the assets received. in liquidation is the same as the basis to the subsidiary..
Liquidation value. Liquidation value is the likely price of an asset when it is allowed insufficient time to sell on the open market, thereby reducing its exposure to potential buyers. Liquidation value is typically lower than fair market value.