An anomaly described in a recent IRS ruling says there is a big, but subtle, difference. Robert Willens, CFO.com | US. February 20, 2008. A fine line exists between definitions of a corporate liquidation and dissolution. But for tax purposes, the defining line can make a big difference. Witness the situation described in recent letter from the Internal Revenue Service (LTR 200806006, November 7, 2007), which addresses a seeming anomaly related to the tax code. The anomaly is corporate dissolution without liquidation.
a person with the ability or power to use, control, or dispose of something: a master of six languages; to be master of one's fate. 2. an owner of a slave, animal, etc. 3. an employer of workers or servants. 4. the male head of a household.
For other uses, see Rabbi (disambiguation). In Judaism, a rabbi /ËrÃ¦baÉª/ is a teacher of Torah. This title derives from the Hebrew word ×¨Ö·×Ö´Ö¼×â rabi [ËÊÃ¤bi], meaning My Master (irregular plural ×¨×× ××â rabanim [ÊÃ¤bÃ¤Ënim]), which is the way a student would address a master of Torah. The word master ×¨×â rav [ËÊÃ¤v] literally means great one.