IRS Guidance definition

IRS Guidance has the meaning set forth in Section 6.13.
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IRS Guidance has the meaning set forth in Section 9.12.
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IRS Guidance means Internal Revenue Service Notice 2010-54, 2010-40 I.R.B. 403 or any superseding guidance issued supplementing the same.
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Examples of IRS Guidance in a sentence

  • In addition, forfeitures cannot be used as QNECs or Safe Harbor Contributions if prohibited by IRS Guidance.

  • IRS Guidance includes Treasury regulations and other guidance of general applicability appearing in the Internal Revenue Bulletin.

  • Consistent with existing Plan provisions, forfeitures of prior Employer Contributions generally may be used to fund Safe Harbor Contributions, to the extent permitted under IRS Guidance.

  • The Employer in its Adoption Agreement may make a calendar year data election to determine the HCEs for the Plan Year, as prescribed by IRS Guidance.

  • If Sublicensee seeks a PLR, determination letter or other written guidance from the IRS (the “IRS Guidance”) with respect to any aspect of the transactions contemplated in this Agreement or in relation to the Facilities, then the Parties shall consider in good faith and make such amendments to this Agreement as may be necessary to permit Sublicensee to obtain the IRS Guidance or determination letter.

  • Rental Income and UBTI A Look at the IRS' Guidance to Its Auditors.


More Definitions of IRS Guidance

IRS Guidance has the meaning set forth in Section 4.20(f).
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IRS Guidance means IRS Notice 2010-54, or any replacement or successor thereto, and any supplemental notice thereof.
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IRS Guidance has the meaning specified in the definition of “FATCA”.
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IRS Guidance means (i) LBIE Guidance, but only if such guidance satisfies the Substantive Requirements of the Definition of LBI Guidance, or (ii) both LBIE Guidance and LBI Guidance.
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IRS Guidance has the meaning specified in Section 3.1(f)(v).
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Related to IRS Guidance

  • DOL Guidance means the Department of Labor (DOL) Guidance entitled: “Guidance for Executive Order 13673, ‘Fair Pay and Safe Workplaces’”. The DOL Guidance was initially published in the Federal Register on August 25, 2016, and significant revisions will be published for public comment in the Federal Register. The DOL Guidance and subsequent versions can be obtained from www.dol.gov/fairpayandsafeworkplaces.

  • Uniform Guidance means the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, which supersedes requirements from OMB Circulars A-21, A-87, A-110, and A-122, OMB Circulars A-89, A-102, and A-133, and the guidance in Circular A-50 on Single Audit Act follow-up. The terms and conditions of the Uniform Guidance flow down to Awards to Subrecipients unless the Uniform Guidance or the terms and conditions of the Federal Award specifically indicate otherwise.

  • the Guidance means the guidance on the creation and operation

  • Guidance means any guidance issued or updated by the UK Government from time to time in relation to the Regulations;

  • Commission Guidance means (i) any publicly available written guidance or rule of general applicability of the Securities and Exchange Commission staff or (ii) written comments, requirements or requests of the Securities and Exchange Commission staff to the Company in connection with the review of a Registration Statement.

  • Section 409A means Section 409A of the Code and the regulations and other guidance promulgated thereunder.

  • Branding Guidance means the Authority's guidance in relation to the use of branding;

  • 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.

  • Code Section 409A means section 409A of the Internal Revenue Code and the regulations thereunder.

  • Treasury Regulations means regulations, including proposed or temporary regulations, promulgated under the Code. References herein to specific provisions of proposed or temporary regulations shall include analogous provisions of final Treasury Regulations or other successor Treasury Regulations.

  • Treasury guidelines means any guidelines on supply chain management issued by the Minister in terms of section 168 of the Act;

  • IRS means the United States Internal Revenue Service.

  • Internal Revenue Service or “IRS” means the U.S. Internal Revenue Service or any successor thereto.

  • Act of 2007 means the Water Services Act 2007;

  • IRS Code means the Internal Revenue Code of 1986, as amended from time to time or any successor statute.

  • Act of 2004 means the Public Service Management (Recruitment and Appointments) Act 2004;

  • IRS Ruling shall have the meaning set forth in the Recitals.

  • the Code means the Pension Regulator’s Code of Practice No 14 governance and administration of public service pension schemes.

  • Act of 2015 means the Children and Family Relationships Act 2015;

  • advance ruling means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant;

  • Act of 2000 means the Planning and Development Act 2000;

  • Applicable Guidelines means the policies of the Bank governing the selection and Contract award process as set forth in this RFP.

  • U.S. Treasury Regulations means the Treasury regulations of the Code. Reference to a specific Treasury Regulation or Section of the Code shall include such Treasury Regulation or Section, any valid regulation promulgated under such Section, and any comparable provision of any future legislation or regulation amending, supplementing or superseding such Section or regulation.

  • Compliance Plan means the compliance obligations, program, and procedures described in this Consent Decree at paragraph 13.

  • DOL means the United States Department of Labor.

  • Regulation CF means Regulation Crowdfunding promulgated under the Securities Act.