IRS Ruling definition

IRS Ruling shall have the meaning set forth in the Recitals.
IRS Ruling means any U.S. federal income tax ruling and any supplements thereto issued to Parent by the IRS in connection with the Transactions.
IRS Ruling has the meaning set forth in the recitals to this Agreement.

Examples of IRS Ruling in a sentence

  • The Parties shall not take any action or fail to take any action, or permit any of their Affiliates to take any action or fail to take any action, that is or is reasonably likely to be inconsistent with the IRS Ruling, the Tax Representation Letters, or the Tax Opinions.

  • For more information on prohibited political campaign intervention, Grantee should refer IRS Ruling 2007-41 or confer with legal counsel.

  • UTC shall have received the IRS Ruling, and such IRS Ruling shall continue to be valid as of the applicable Effective Time.

  • To the extent there is a Tax Item relating to the Transactions which is not covered by the IRS Ruling Letter, the Companies shall agree on the tax treatment of any such Tax Item reported on any Tax Return.

  • Mortality rates for impaired lives are the same as those used by TCRS and are taken from a gender distinct table published in the IRS Ruling 96-7 for disabled lives with a 10% load.


More Definitions of IRS Ruling

IRS Ruling shall have the meaning set forth in Section 3.3(a)(i).
IRS Ruling means the private letter ruling (together with any supplements) issued by the IRS in respect of the Ruling Request.
IRS Ruling. The letter ruling issued by the IRS in response to the Ruling Request.
IRS Ruling shall have the meaning set forth in Section 2.1(b)(i).
IRS Ruling means any U.S. federal income Tax ruling and any supplements thereto, issued to Xxxxxxx by the IRS in connection with the Transactions, the Separation and any related transactions.
IRS Ruling means a private letter ruling from the IRS addressing the tax consequences of certain aspects of the Separation and the Distribution.
IRS Ruling has the meaning set forth in the Tax Matters Agreement.