CPDI Regulations definition
CPDI Regulations has the meaning provided in Section 213 hereof;
CPDI Regulations has the meaning specified in Clause 4.16.
CPDI Regulations means the United States Treasury Regulations governing contingent payment debt instruments, including Treasury Regulation section 1.1275-4.
Examples of CPDI Regulations in a sentence
Under the CPDI Regulations, even if we do not pay any contingent interest on the notes, a U.S. holder of a note will be required to include interest in its gross income as original issue discount for U.S. federal income tax purposes regardless of whether such holder uses the cash or accrual method of accounting for income tax purposes.