NASD Definition

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NASD is National Association of Securities Dealers.

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RECEIVER is a court appointed person who takes possession of, but not title to, the assets and affairs of a business or estate that is in a form of bankruptcy called RECEIVERSHIP where the receiver collects rents and other income and generally manages the affairs of the entity until a disposition is made by the court.

IRC is Internal Revenue Code of 1986 (formerly 1954).

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