Accelerated Issue definition

Accelerated Issue has the meaning given to it in Clause 9.3;
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Accelerated Issue shall have the meaning set out in Article 17.3(a);
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Examples of Accelerated Issue in a sentence

  • A written statement furnished by a taxpayer subject to the Coordinated Examination Program or a written statement furnished by the taxpayer when electing Accelerated Issue Reso- lution or similar procedures will be considered an amended return for pur- poses of this section if it satisfies ei- ther the requirements of a qualified amended return for purposes of § 1.6664– 2(c)(3) or such requirements as the Commissioner may prescribe by rev- enue procedure.

  • If the Service and the taxpayer do not agree upon and execute a PFA that resolves an issue, either before or after the filing of the return to which the PFA relates, and the Service subsequently disagrees with the taxpayer's treatment of the issue on the return, the taxpayer and the Service may continue their efforts to reach an agreement using post-filing procedures, such as the Accelerated Issue Resolution (AIR) procedures under Rev.

  • A taxpayer not selected for the PFA program remains eligible for other early issue resolution procedures, including the Accelerated Issue Resolution (AIR) program (see Rev.

  • If the taxpayer is a Coordinated Industry Case (CIC) taxpayer, a statement that the taxpayer will agree to address the disclosed item under the Accelerated Issue Resolution process described in Rev.

  • A taxpayer not selected for the PFA program remains eligible for other early issue resolution procedures, including the Accelerated Issue Resolution (AIR) program.

  • If the Service and the taxpayer do not agree upon and execute a PFA that resolves an issue, either before or after the filing of the tax return to which the PFA relates, and the Service subsequently disagrees with the taxpayer's treatment of the issue on the tax return, the taxpayer and the Service may continue their efforts to reach an agreement using post-filing procedures, such as the Accelerated Issue Resolution (AIR) procedures under Rev.

  • See IRM 4.46.5.6.8 Accelerated Issue Resolution (AIR) (03-01- 2006).

  • In 1994, the IRS established the Accelerated Issue Resolution (“AIR”) program in Revenue Procedure 94-67.

  • Section 6, Continuation of process after filing, coor- dination with Accelerated Issue Resolution proce- dures, and Appeals.to continue discussions relating to four PFA applications in an effort to reach agreement.

  • Taxpayer­specific issue resolution tools include: Technical Advice Memorandums, Delegation Orders, Accelerated Issue Resolution, Early Referral to Appeals and Fast Track Settlement.

Related to Accelerated Issue

  • Accelerated Maturity Date means if the Company elects to accelerate the Maturity Date in accordance with Sections 2.2 (b) and 2.2(c), the date selected by the Company which is prior to the Scheduled Maturity Date, but is on an Interest Payment Date after June 30, 2007.

  • Accelerated or Matured means an obligation under which the total amount owed, whether at maturity, by reason of acceleration, upon termination or otherwise (other than amounts in respect of default interest, indemnities, tax gross-ups and other similar amounts), is, or on or prior to the relevant Relevant Date will be, due and payable in full in accordance with the terms of such obligation, or would have been but for, and without regard to, any limitation imposed under any applicable insolvency laws.

  • Accelerated Repurchase Date shall have the meaning specified in Section 14(b)(i) of this Agreement.

  • L/C Maturity Date means the date that is five Business Days prior to the Revolving Credit Maturity Date.

  • Event Issue Value means, with respect to any Common Unit as of any date of determination, (i) in the case of a Revaluation Event that includes the issuance of Common Units pursuant to a public offering and solely for cash, the price paid for such Common Units, or (ii) in the case of any other Revaluation Event, the Closing Price of the Common Units on the date of such Revaluation Event or, if the General Partner determines that a value for the Common Unit other than such Closing Price more accurately reflects the Event Issue Value, the value determined by the General Partner.

  • Springing Maturity Date has the meaning specified in the definition of “Maturity Date”.

  • Class C Maturity Date means [ ] (or, if such day is not a Business Day, the next succeeding Business Day thereafter).

  • Cancellation Date means the date on which the written notice of cancellation of a health insurance policy is received by the fund or the last date to which premiums were paid.

  • Accelerated Purchase Minimum Price Threshold means, with respect to any Accelerated Purchase made pursuant to Section 2(b) hereof, any minimum per share price threshold set forth in the applicable Accelerated Purchase Notice.

  • Postponed Maturity Date means the tenth Business Day following the originally scheduled Maturity Date;

  • Legal Maturity Date means July 15, 2024.

  • Final Scheduled Maturity Date The Final Scheduled Maturity Date for each Class of Certificates is May 25, 2034, which corresponds to the "latest possible maturity date" for purposes of Section 860G(a)(1) of the Internal Revenue Code of 1986, as amended. Fitch: Fitch Ratings, or its successor in interest.

  • Initial Maturity Date means the earlier of (i) December 1, 2015 (the "Scheduled Initial Maturity Date"), and (ii) the date on which the unpaid principal balance of this Note becomes due and payable by acceleration or otherwise pursuant to the Loan Documents or the exercise by Lender of any right or remedy thereunder.

  • Accelerated Purchase Date means, with respect to any Accelerated Purchase made pursuant to Section 2(b) hereof, the Business Day immediately following the applicable Purchase Date with respect to the corresponding Regular Purchase referred to in Section 2(b) hereof.

  • Additional Accelerated Purchase Minimum Price Threshold means, with respect to an Additional Accelerated Purchase made pursuant to Section 2(c) hereof, any minimum per share price threshold set forth in the applicable Additional Accelerated Purchase Notice.

  • Tranche B Maturity Date means May 8, 2009, or, if such day is not a Business Day, the next preceding Business Day.

  • Incremental Term Maturity Date means, with respect to Incremental Term Loans of any Series, the scheduled date on which such Incremental Term Loans shall become due and payable in full hereunder, as specified in the applicable Incremental Facility Agreement.

  • Latest Maturity Date means, as of any date of determination, the latest maturity or expiration date applicable to any Loan or Commitment hereunder at such time, including the latest maturity or expiration date of any Term Loan or Term Commitment.

  • Expected Maturity Date means June 15, 2021.

  • Cancellation Period means the 90-day period, beginning

  • Initial Exercise Date shall have the meaning ascribed to such term in the Preamble.

  • Acceleration Date on any Security means the date on and after which the principal or any or all installments of interest, or both, are due and payable on any Security which has become accelerated pursuant to the terms of the Security.

  • Accelerated Purchase Notice means, with respect to any Accelerated Purchase made pursuant to Section 2(b) hereof, an irrevocable written notice from the Company to the Investor directing the Investor to buy a specified Accelerated Purchase Share Amount on the applicable Accelerated Purchase Date pursuant to Section 2(b) hereof at the applicable Accelerated Purchase Price.

  • Stated Maturity Date is the date, as set forth on the Accumulation Fund Schedule, when the Fund Balance is originally due and payable to the Policyholder.

  • Term Maturity Date means December 30, 2021 (or, with respect to any Term Lender that has extended the maturity date of its Term Loans pursuant to Section 2.19(b), the extended maturity date set forth in the Extension Notice delivered by the Borrower and such Term Lender to the Administrative Agent pursuant to Section 2.19(b)).

  • Call Date The date on which the Call Right may be exercised, as specified in the applicable Supplement.