Conduit entity definition

Conduit entity means a legal entity to which real property is conveyed without full consideration by a grantor who owns a direct or indirect interest in the entity or a successor entity.
Conduit entity means an organization described in § 501(c)(3) of the Internal Revenue Code that
Conduit entity means any entity treated as a "conduit" under U.S. Treasury Regulation Section 1.881-3 or applicable successor provision.

More Definitions of Conduit entity

Conduit entity means an organization described in § 501(c)(3) of the Internal Revenue Code that qualifies as a public charity under § 509(a)(2) or 509(a)(3) of the Internal Revenue Code, and the purposes of which entity allow it to perform the functions and obligations of a conduit entity prescribed in a financing agreement.
Conduit entity means an organization described in section 501(c)(3) of the Internal Revenue Code qualified as a public charity under section 509(a)(2) or 509(a)(3) of the Internal Revenue Code, or any other appropriate legal entity selected by the state institution, whose corporate purpose allows it to perform the functions and obligations of a conduit entity pursuant to the terms of a financing agreement.
Conduit entity means an organization described in 20
Conduit entity as defined in Section 2.18(a).
Conduit entity is defined in CLAUSE (d) of SECTION 6.6.
Conduit entity means an intermediate entity whose participation in the
Conduit entity means an entity which is not treated for federal income tax purposes as a corporation or an association taxable as a corporation. For purposes of this Section 4.1.2(d)4(v), an interest in an entity (whether or not it is a Conduit Entity) owned by a member of the family (as defined in Code Section 267(c)(4)) of a direct or indirect owner of Holdings shall be treated as owned by such direct or indirect owner.