The identification theory makes a corporation's liability directly attributable to the acts of a corporation's directing minds.

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The identification theory, also known as the doctrine of attribution, attributes liability to the corporation directly to the acts of the corporation's directors or senior management. This means that the actions of these individuals are assumed to represent the actions of the corporation itself, making the corporation responsible for any illegal or wrongful acts committed by these individuals.

The Identification Theory Makes a Corporation's Liability Directly Attributable to the Acts