Common use of Result Clause in Contracts

Result. (A) Under § 1.1503(d)–6(f)(2)(ii)(B), the acquisition by T of the P consolidated group is not an event described in § 1.1503(d)– 6(e)(1)(ii) requiring the recapture of the year 1 dual consolidated loss of DRCX (and the payment of an interest charge), provided that the T consolidated group files a new do- mestic use agreement described in § 1.1503(d)– 6(f)(2)(iii)(A). If a new domestic use agree- ment is filed, then pursuant to § 1.1503(d)– 6(j)(1)(ii), the domestic use agreement filed by the P consolidated group with respect to the year 1 dual consolidated loss of DRCX is terminated and has no further effect.

Appears in 8 contracts

Sources: Internal Revenue Service Regulation, Internal Revenue Service Regulation, Tax Regulation