Allocation Year definition
Allocation Year. Means (i) the period commencing on the Closing Date and ending on December 31, 2006, (ii) any subsequent period commencing on January 1 and ending on the following December 31, or (iii) any portion of the period described in clause (ii) for which the Company is required to allocate Profits, Losses and other items of Company income, gain, loss or deduction pursuant to Article V.
Allocation Year means the calendar year for the current annual allocation authority for which LIHTC Applications are submitted.
Allocation Year means (a) any twelve (12) month period commencing on January 1 and ending on December 31 or (b) any portion of the period described in clause (a) for which the Company is required to allocate Profits, Losses, and other items of Company income, gain, loss, or deduction pursuant to Section 3 unless the Company is required by Section 706 of the Code to use a different tax year, in which case “Allocation Year” shall mean such different tax year (or relevant portion thereof).
Examples of Allocation Year in a sentence
It is the intent of the parties to this Agreement that, to the extent possible, all Regulatory Allocations will be offset in the current Allocation Year or future Allocation Years either with other Regulatory Allocations or with special allocations of other items of Company income, gain, loss or deduction pursuant to this Article V.
Except as provided in this Section 5.9, for income tax purposes under the Code and the Treasury Regulations each Company item of income, gain, loss, deduction and credit shall be allocated among the Members in the same manner as its correlative item of Profit and Loss for the Allocation Year (or other relevant period).
More Definitions of Allocation Year
Allocation Year means (a) each calendar year ending on December 31st or (b) any portion thereof for which the Partnership is required to allocate Profits, Losses and other items of Partnership income, gain, loss or deduction pursuant to Article V.
Allocation Year means (i) the period commencing on the date of the Prior Partnership Agreement and ending on December 31, 1995, (ii) any subsequent twelve (12) month period commencing on January 1 and ending on December 31, or (iii) any portion of the period described in clauses (i) or (ii) for which the Partnership is required to allocate Profits, Losses, and other items of Partnership income, gain, loss or deduction pursuant to Section 3.
Allocation Year means (a) the Company’s taxable year for U.S. federal income tax purposes, or (b) any portion of the period described in clause (a) for which the Company is required to allocate Profits, Losses, and other items of Company income, gain, loss or deduction for U.S. federal income tax purposes.
Allocation Year means a calendar year for which the Department allocates or awards CO2 allowances pursuant to 5.0 and 10.0 of this regulation. The allocation year of each CO2 allowance is reflected in the unique identification number given to the allowance pursuant to 6.4.5 of this regulation.
Allocation Year means the year for which the Oklahoma
Allocation Year means a calendar year for which the commissioner allocates CO2 allowances pursuant to subsection (f) of this section. The allocation year of each CO2 allowance is reflected in the unique identification number given to the allowance pursuant to subsection (g)(4)(E) of this section.
Allocation Year means a calendar year for which the department allocates CO2 conditional allowances pursuant to Article 5 (9VAC5-140-6190 et seq.) of this part. The allocation year of each CO2 conditional allowance is reflected in the unique identification number given to the allowance pursuant to 9VAC5-140-6250 C.