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Legal entity
(redirected from Legal entities)

    Also found in: Wikipedia 0.04 sec.
Legal entity
A person or organization that can legally enter into a contract, and may therefore be sued for failure to comply with the terms of the contract.
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Companies generally prepare tax returns on a legal-entity basis, but financial reporting usually rolls up data from those legal entities into a consolidated set of numbers, creating potential discrepancies.
Tax issues foremost problem on 404 list by Heffes, Ellen M. / Financial Executive
Bob has made the firm's catalog of proprietary forms available online and has overseen the development of software packages that guide users through the step by step process of completing everything from divorce documents, to HUD-1 forms, to bankruptcy filings, to the formation of legal entities such as limited liability corporations.
Century-year-old law firm supplier still on top form by Geiger, Daniel / Real Estate Weekly
It also presumes a unitary relationship when business activities or operations among a group of legal entities are integrated with, dependent on or contribute to one another, either individually or as a group.
Use of 80/20 companies. (State & Local Taxes) by Peric, Vladimir Gary / The Tax Adviser
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