Disregarded Entities definition

Disregarded Entities means, with respect to each of the Comcast Transferors and TWC Transferors (or, as applied in Section 6.8(d), each of Comcast and TWC), a single member Delaware limited liability company (or, in the case of Comcast Native Newco 2 and Comcast Native Newco 3, a Delaware business trust) that (i) is wholly-owned by the applicable Transferor (or, as applied in Section 6.8(d), by one Person that is a Comcast Group Member or TWC Group Member, as applicable), (ii) has not elected to be taxed as a corporation and (iii) subject to Section 2.5(c), is newly formed by such Transferor (or, as applied in Section 6.8(d), such Comcast Group Member or TWC Group Member) for the purpose of the applicable Newco Transaction (or any transaction contemplated by Section 6.8(d)) to which it is party.
Disregarded Entities means each Transferred Entity that is disregarded as separate from its owner for U.S. federal income tax purposes within the meaning of Treasury Regulations Section 301.7701-2(a).
Disregarded Entities shall have the meaning set forth in Section 5.1.10 hereof.

Examples of Disregarded Entities in a sentence

  • Disregarded Entities and Joint Ventures—Inclusion of Activities and ItemsDisregarded EntitiesA disregarded entity, as described in Regulations sections 301.7701-1 through 301.7701-3, is generally treated as a branch or division of its parent organization for federal tax purposes (but see TIP below for treatment of disregarded entities as separate entities for employment tax purposes).

  • Thus, in applying the requirements described herein, any “qualified REIT subsidiary” that we own will be ignored, and all assets, liabilities, and items of income, deduction, and credit of such subsidiary will be treated as our assets, liabilities, and items of income, deduction, and credit.Other Disregarded Entities and Partnerships.

  • Attended class, participated in class activities, but did not contribute to class discussions.

  • See instructions for Disregarded Entities, later.To determine which persons are current or former officers, directors, trustees, key employees, or highest compensated employees, see the instructions to Part VII, Section A, column (C), beginning later.Fiscal year filers.

  • See instructions for Disregarded Entities, later.To determine which persons are current or former officers, directors, trustees, key employees, or highest compensated employees, see the instructions to Part VII, Section A, column(C) beginning later.Fiscal year filers.

  • This is a great opportunity to understand better "where things are at" and ask questions, but it should not be restricted to just 5 councillors only.

  • Disregarded Entities and Joint Ventures—Inclusion of Activities and ItemsDisregarded EntitiesA disregarded entity, as described in Regulations sections 301.7701-1 through 301.7701-3, is generally treated as a branch or division of its parent organization for federal tax purposes (but see the TIP next for treatment of disregarded entities as separate entities for employment tax purposes).

  • Disregarded Entities and Joint Ventures—Inclusion of Activities and Items, later), or as otherwise provided for in the Code, regulations, or official IRS guidance.

  • Disregarded Entities and Joint Ventures—Inclusion of Activities and Items 83Appendix G.

  • Disregarded Entities and DBAs should be entered in the Addresses step.


More Definitions of Disregarded Entities

Disregarded Entities means each Transferred Company that is disregarded as separate from its owner for U.S. federal income tax purposes within the meaning of Treasury Regulations Section 301.7701-2(a).
Disregarded Entities means Helicon Transport, LLC, Helicon Capital LLC, Regional Enterprises, LLC, Regional Transport, LLC, Regional Realty, LLC, and Regional Land Company, LLC; provided, however, that Regional Enterprises, LLC shall only be included as a “Disregarded Entity” as of the effective date of the Disregarded Entity Election. For the avoidance of doubt, inclusion of an entity as a “Disregarded Entity” shall not preclude or in any way limit such entity from being included in the “Company Group”.
Disregarded Entities. If the Subscriber is treated as a “disregarded entity” for US federal income tax purposes within the meaning of US Treasury Regulation Section 301.7701-2(c) (e.g., a single member limited liability company), and the signatory for the Subscriber and the owner of the Shares for US federal income tax purposes are the same person, its signature will bind it both in its capacity as authorized signatory and owner. This Subscription Agreement contains a pre-dispute arbitration provision in Annex A. The Fund is required by law to obtain, verify and record certain personal information from you or persons on your behalf in order to establish the account. Required information includes name, date of birth, permanent residential address and social security/taxpayer identification number. We may also ask to see other identifying documents. If you do not provide the information, the Fund may not be able to open your account. By signing the Subscription Agreement, you agree to provide this information and confirm that this information is true and correct. If we are unable to verify your identity, or that of another person(s) authorized to act on your behalf, or if we believe we have identified potentially criminal activity, we reserve the right to take action as we deem appropriate which may include closing your account. Please separately initial each of the representations below. Except in the case of fiduciary accounts, you may not grant any person a power of attorney to make the representations on your behalf. 10 The conditions include a written statement by the high net worth individual, and either a net worth of CHF 5 million in financial assets (which may include net real estate assets of up to CHF 2 million) or a net worth of CHF 500,000 plus a proof of sufficient knowledge to comprehend the risks inherent in financial investments will be required (opting-in regime). The verification of the high net worth individual status must be documented separately. SUBSCRIPTION AGREEMENT FOR SHARES OF XXXXXXX XXXXX PRIVATE CREDIT CORP. PAGE 13 In order to induce the Fund to accept this subscription, I (we) hereby represent and warrant to you as follows:
Disregarded Entities means, with respect to each of the Comcast Transferors and TWC Transferors (or, as applied in Section 6.8(d), each of Comcast and TWC), a single member Delaware limited liability company (or, in the case of Comcast Native Newco 2 and Comcast Native Newco 3, a Delaware business trust) that (i) is wholly-owned by the applicable Transferor (or, as applied in Section 6.8(d), by one Person that is a Comcast Group Member or TWC Group Member, as applicable), (ii) has not elected to be taxed as a corporation and

Related to Disregarded Entities

  • Income Tax Return means any return, declaration, report, claim for refund, or information return or statement relating to Income Taxes, including any schedule or attachment thereto, and including any amendment thereof.

  • Consolidated federal income tax return means a consolidated return filed for federal income tax purposes pursuant to section 1501 of the Internal Revenue Code.

  • Tax Group means any federal, state, local or foreign consolidated, affiliated, combined, unitary or other similar group of which the Acquiror Company is now or was formerly a member.

  • Income Tax Act means the Income Tax Act, 1962 (Act No. 58 of 1962);