Examples of Federal Income Tax Matters in a sentence
Federal Income Tax Matters 5 ARTICLE THREE CERTIFICATES AND TRANSFER OF INTERESTS Section 3.01.
See Section 6 ("Certain Federal Income Tax Matters") and the Instructions to the Assignment of Partnership Interest.
This is largely due to the unpredictable nature of PFIC income that RAP is required to recognize on a mark-to-market (or deemed) basis each year under the U.S. federal income tax rules with respect to PFICs. See "U.S. Federal Income Tax Matters: Tax Consequences of Certain Investments" in the SAI.
The statements made in the Registration Statement under the heading "Federal Income Tax Matters" are correct.
This opinion is subject to the explanations and qualifications set forth under the caption "United States Federal Income Tax Matters" in the Prospectus.
Periodically, until the dissolution of a Creditor Trust, the applicable Creditor Trustee will replenish the Creditor Trust Operating Reserve from Cash held or received by such Creditor Trust to the extent deemed necessary by such Creditor Trustee to satisfy and pay estimated future Creditor Trust Operating Expenses in accordance with the Creditor Trust Documents. (n) U.S. Federal Income Tax Matters Relating to the Creditor Trusts.
Additionally, our advice has formed the basis for the description of the selected federal income tax consequences of the purchase, ownership and disposition of the Notes to an original purchaser who is subject to United States federal income tax that appears under the heading "United States Federal Income Tax Matters" in the Prospectus (the "Tax Description").
We hereby consent to the filing of this opinion as an exhibit to the Registration Statement and to the references to this firm under the captions "Federal Income Tax Consequences" and "Validity of Shares and Federal Income Tax Matters" in the Proxy Statement/Prospectus forming a part of the Registration Statement as having passed upon certain tax aspects of the Merger on behalf of Southdown.
Cat litter disposed into sinks, toilets or showers/tubs is strictly prohibited.
We have reviewed the discussion entitled "Certain Federal Income Tax Matters" contained in the Registration Statement and believe that, insofar as it relates to statements of law and legal conclusions, is correct in all material respects.