Imputed Interest Attributes definition
Imputed Interest Attributes means, with respect to any Taxable Year, the total amount of deductions not reflected in a prior Taxable Year arising from Imputed Interest (or a carryforward created by Imputed Interest).
Imputed Interest Attributes means, for a Taxable Year, the total amount of deductions not reflected in a prior Taxable Year that are attributable to Imputed Interest under this Agreement and would be allowable for such Taxable Year under applicable law if the Corporation had unlimited gross income and gains to utilize such items.