Internal Revenue Code definition

Internal Revenue Code means the Internal Revenue Code of 1986, as amended.
Internal Revenue Code means the Internal Revenue Code of 1986, as amended to the date hereof and from time to time hereafter, and any successor statute.
Internal Revenue Code means the Internal Revenue Code of 1986, as amended from time to time, and the regulations promulgated and rulings issued thereunder.

Examples of Internal Revenue Code in a sentence

  • The Company is not and has never been a U.S. real property holding corporation within the meaning of Section 897 of the Internal Revenue Code of 1986, as amended, and the Company shall so certify upon Purchaser’s request.

  • It is the policy of the Fund to meet the requirements of Subchapter M of the Internal Revenue Code applicable to regulated investment companies and to distribute substantially all taxable income and capital gains to its shareholders.

  • Also, the IRS may publish a revenue ruling, which is an official interpretation by the IRS of the Internal Revenue Code, related statutes, tax treaties, and regulations.

  • However, if any grandfathered annuities cease receiving payroll deductions from employees of Adena Local Schools, they must meet the ten (10) employee minimum to resume payroll deduction status.) In the event the Treasurer and/or Board are assessed any taxes, charges, penalties or interest as a result of deductions by an employee which exceed the Internal Revenue Code maximum limit, those amounts shall be reimbursed by the employee to the Treasurer or Board.

  • Recovery would likely cause an otherwise tax-qualified retirement plan, under which benefits are broadly available to employees of the Company, to fail to meet the requirements of Section 401(a)(13) or Section 411(a) of the Internal Revenue Code of 1986, as amended, and regulations thereunder.


More Definitions of Internal Revenue Code

Internal Revenue Code means the Internal Revenue Code of 1986, as amended, or any successor statute.
Internal Revenue Code means the “Internal Revenue Code of 1986,” 100 Sta. 2085, 26 U.S.C.A. 1, as amended.
Internal Revenue Code means the United States internal revenue code of 1986.
Internal Revenue Code means the United States internal
Internal Revenue Code means the Internal Revenue Code of 1986, Title 26 of the United States Code, and all rules, regulations and interpretations issued under those statutory provisions, as amended, and any subsequent or successor federal income tax law or laws, rules, regulations and interpretations.
Internal Revenue Code means the Internal Revenue Code of 1986, as
Internal Revenue Code means the United States internal revenue code of 1986 in effect on January 1, 2002 or at the option of the taxpayer, in effect for the current year.