Guaranteed Investment Contracts. The purchase price of a Guaranteed Investment Contract is treated as its fair market value on the purchase date if all of the following requirements are met:
Appears in 7 contracts
Samples: Lease Purchase Agreement, Federal Tax Agreement, Tax Compliance Agreement
Guaranteed Investment Contracts. The purchase price of a Guaranteed Investment Contract is treated as its fair market value on the purchase date if all of the following requirements are met:
Appears in 1 contract
Samples: Tax Compliance Agreement