Deferred Intercompany Transaction definition

Deferred Intercompany Transaction has the meaning set forth in Reg. Section 1.1502-13.

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Deferred Intercompany Transaction has the meaning set forth in Treas. Reg. Section 1.1502-13.

Deferred Intercompany Transaction has the meaning set forth in Treasury Regulation Section 1.1502-13.

Examples of Deferred Intercompany Transaction in a sentence

Schedule 3.8 of the Disclosure Schedule sets forth the following information with respect to the Company as of its Most Recent Fiscal Year End: (1) its Tax basis in its assets; (2) the amount of any net operating loss, net capital loss, unused investment credit, unused foreign Tax or excess charitable contribution allocable to it; and (3) the amount of any deferred gain or loss allocable to it arising out of any Deferred Intercompany Transaction.
As of December 31, 2000: (A) the basis of JDC in its assets is $2,233,656; (B) the basis of Company in its stock in JDC (or the amount of any Excess Loss Account as that term is defined in Treasury Regulation Section 1.1502-19) is $2,233,656; and (C) the amount of any deferred gain or loss allocable to JDC arising out of any Deferred Intercompany Transaction as that term is defined in Treasury Regulation Section 1.1502-13) is Zero.
As of the Closing, there shall be no deferred gain or loss allocable to any Company arising out of any Deferred Intercompany Transaction (as defined in Treas.
Section 1.1502-20; (iv) the amount of any net operating loss, net capital loss, unused investment or other credit, unused foreign Tax, or excess charitable contribution allocable to Diagnostics or its Subsidiary; and (iv) the amount of any deferred gain or loss allocable to Diagnostics or its Subsidiary arising out of any Deferred Intercompany Transaction and the amount of any undistributed earnings and profits of Diagnostics and its Subsidiaries immediately prior to Closing as defined under Treas.
In addition, if not set forth in Section 4.11(g) of the Disclosure Schedule, within a reasonable time after the Closing, the Seller will supply the Buyer with a schedule setting forth the amount of any deferred gain or loss allocable to the Company or Subsidiary arising out of any Deferred Intercompany Transaction.

More Definitions of Deferred Intercompany Transaction

Deferred Intercompany Transaction has the meaning set forth in Treas. Reg. ss.1.1502-13.

Deferred Intercompany Transaction has the meaning set forth in Regulation Section 1.1502-13.

Deferred Intercompany Transaction has the meaning set forth in Reg. --------------------------------- (S)1.1502-13.

Deferred Intercompany Transaction shall have the meaning set forth in Treasury Regulation (S)1.1502-13.

Deferred Intercompany Transaction has the meaning set forth in ----------------------------------- Treasury Regulation 1.1502-13 in effect before July 12, 1995.

Deferred Intercompany Transaction has the meaning set forth in Reg. Section 1.1502-13 under the Code.

Deferred Intercompany Transaction has the meaning set forth in Reg. Section 1.1502-13. "DELAWARE GENERAL CORPORATION LAW" means the General Corporation Law of the State of Delaware, as amended. "DISCLOSURE DOCUMENTS" means the disclosure document prepared and provided by the Seller to the Selling Stockholders relative to the Merger, including proxy materials. "DISCLOSURE SCHEDULE" has the meaning set forth in Section 3 below. "DISSENTING SHARE" means any Seller Share which any stockholder who or which has exercised his or its appraisal rights under the Delaware General Corporation Law holds of record. "EFFECTIVE TIME" has the meaning set forth in Section 2(d)(i) below. "EMPLOYEE BENEFIT PLAN" means any (a) nonqualified deferred compensation or retirement plan or arrangement, (b) qualified defined contribution retirement plan or arrangement which is an Employee Pension Benefit Plan, (c) qualified defined benefit retirement plan or arrangement which is an Employee Pension Benefit Plan (including Multiemployer Plan), or (d) Employee Welfare Benefit Plan or material fringe benefit or other retirement, bonus, or incentive plan or program. "EMPLOYEE PENSION BENEFIT PLAN" has the meaning set forth in ERISA Section 3(2). "EMPLOYEE WELFARE BENEFIT PLAN" has the meaning set forth in ERISA Section 3(1). "ENVIRONMENTAL, HEALTH, AND SAFETY REQUIREMENTS" shall mean all federal, state, local and foreign statutes, regulations, ordinances and other provisions having the force or effect of law, all judicial and administrative orders and determinations, all contractual obligations and all common law concerning public health and safety, worker health and safety, and pollution or protection of the environment, including without limitation all those relating to the presence, use, production, generation, handling, transportation, treatment, storage, disposal, distribution, labeling, testing, processing, discharge, release, threatened release, control, or cleanup of any hazardous materials,