Federal internal revenue code means the federal internal
U.S. Internal Revenue Code means the United States Internal Revenue Code of 1986, as amended.
Internal Revenue Code means the Internal Revenue Code of 1986, as amended.
Exemption means the exemption from real property taxation provided hereunder.
New jobs credit from withholding means the credit as provided in Iowa Code section 260E.5.
Federal Income Tax means any Tax imposed by Subtitle A or F of the Code.
United States Securities Person Any “U.S. person” as defined in Rule 902(k) of Regulation S.
Section 162(m) Exemption means the exemption from the limitation on deductibility imposed by Section 162(m) of the Code that is set forth in Section 162(m)(4)(C) of the Code.
Eligible Liabilities and “Special Deposits” have the meanings given to them from time to time under or pursuant to the Bank of England Act 1998 or (as may be appropriate) by the Bank of England;
Qualifying exigency means a situation where the eligible employee seeks leave for one or more of the following reasons:
INHAM Exemption is defined in Section 6.2(e).
Securities Act (Ontario) means the Securities Act, R.S.O. 1990, c. S.5, as amended, and the regulations thereunder, and any comparable or successor laws or regulations thereto;
Golden parachute payment is used with same meaning as in Section 111(b)(2)(C) of EESA.
Investment Company Act of 1940 means the Investment Company Act of 1940, as amended, and the rules and regulations thereunder.
U.S. Securities Act means the United States Securities Act of 1933, as amended;
Rule 701 means Rule 701 promulgated under the Securities Act.
Charities Act means the Charities Act 2011;
Section 409A of the Code means the nonqualified deferred compensation rules under Section 409A of the Code and any applicable treasury regulations and other official guidance thereunder.
Qualifying Provinces means, collectively, all of the Provinces of Canada except Québec;
Foreign Benefit Plan means any Employee Benefit Plan established, maintained or contributed to outside of the United States of America or which covers any employee working or residing outside of the United States.
Foreign Corrupt Practices Act means the Foreign Corrupt Practices Act of the United States, 15 U.S.C. Sections 78a, 78m, 78dd-1, 78dd-2, 78dd-3, and 78ff, as amended, if applicable, or any similar law of the jurisdiction where the Property is located or where the Company or any of its Subsidiaries transacts business or any other jurisdiction, if applicable.
U.S. Source Withholdable Payment means any payment of interest (including any original issue discount), dividends, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, and other fixed or determinable annual or periodical gains, profits, and income, if such payment is from sources within the United States. Notwithstanding the foregoing, a U.S. Source Withholdable Payment does not include any payment that is not treated as a withholdable payment in relevant U.S. Treasury Regulations.
QPAM Exemption is defined in Section 6.2(d).
Public health emergency means an emergency with respect to COVID–19 declared by a Federal, State, or local authority.
U.S. Securities Laws means all applicable securities legislation in the United States, including without limitation, the U.S. Securities Act, the U.S. Exchange Act and the rules and regulations promulgated thereunder, and any applicable state securities laws;