NMTC Program Income Tax Regulations definition

NMTC Program Income Tax Regulations means the regulations promulgated by the Internal Revenue Service at 26 C.F.R. 1.45D-1, together with any amendment or interpretation of those regulations as may be promulgated by the Internal Revenue Service through guidance published in the Internal Revenue Bulletin or the Federal Register, which provide guidance for taxpayers claiming the New Markets Tax Credit under IRC § 45D.
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NMTC Program Income Tax Regulations means the regulations promulgated by the Internal Revenue Service at 26 C.F.R. Part 1.45D- 1, together with any amendment or interpretation of those regulations as may be promulgated by the Internal Revenue Service through guidance published in the Internal Revenue Bulletin or the Federal Register, which provide guidance for taxpayers claiming the New Markets Tax Credit under IRC § 45D. Non-Metropolitan Counties. Non-Metropolitan Counties are counties that are designated as such by the Office of Management and Budget (OMB) pursuant to 44 U.S.C. 3504(e) and 31 U.S.C. 1104(d) and Executive Order 10253 (3 C.F.R. Part 1949-1953 Comp., p.758), as amended, with respect to the 2010 Census and as made available by the CDFI Fund.
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Examples of NMTC Program Income Tax Regulations in a sentence

  • Capitalized terms used but not defined herein shall have the respective meanings assigned to them in the Act and/or the NMTC Program Income Tax Regulations (as hereinafter defined).

  • Specifically, be sure to indicate how the Applicant will ensure that: (Maximum Response Length: 10,000 characters)  At least 85 percent of the proceeds of the QEIs are invested in QLICIs in accordance with the NMTC Program Income Tax Regulations.

  • The Allocatee shall submit such financial and activity reports, records, statements, documents, and other information as may be requested by the CDFI Fund and the U.S. Department of the Treasury to ensure compliance with this Allocation Agreement, the provisions of the Internal Revenue Code and the NMTC Program Income Tax Regulations.

  • The CDFI Fund will also make reports described in Article VI hereof available to the Internal Revenue Service for the purpose of determining the Allocatee’s and its investors’ compliance with the requirements of IRC § 45D and the NMTC Program Income Tax Regulations.

  • The Allocatee shall submit such financial and activity reports, records, statements, documents, and other information as may be requested by the Fund and the U.S. Department of the Treasury to ensure compliance with this Allocation Agreement, the provisions of the Internal Revenue Code and the NMTC Program Income Tax Regulations.

  • No prejudice has been caused to the petitioner so it cannot be said that the inquiry proceeding is vitiated or there is violation of any principle of natural justice.

  • The Fund will also make reports described in Article VI hereof available to the Internal Revenue Service for the purpose of determining the Allocatee’s and its investors’ compliance with the requirements of IRC § 45D and the NMTC Program Income Tax Regulations.

  • No course of dealing on the part of the CDFI Fund or any delay or failure on the part of the CDFI Fund to exercise any right herein will operate as a waiver of the right or otherwise prejudice the CDFI Fund's rights, powers and remedies under this Allocation Agreement, the Notice of Allocation, the NOAA, any guidance documents published by the CDFI Fund, the Act, the NMTC Program Income Tax Regulations or any other applicable law or regulation.

  • If the Applicant is providing loans or investments to another CDE, how will it ensure that the secondary CDE fulfills its investment requirements? The businesses that the Applicant invests in are QALICBs, in accordance with the NMTC Program Income Tax Regulations.

  • Capitalized terms used but not defined herein shall have the respective meanings assigned to them in the Act, the Allocation Application, the NMTC Program Allocation Application FAQ Document, and/or the NMTC Program Income Tax Regulations (as hereinafter defined).

Related to NMTC Program Income Tax Regulations

  • Tax Regulations means the regulations passed under the Tax Act, as amended from time to time. “Transfer Agent” means TSX Trust Company, the transfer agent and registrar for the Units.

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

  • Foreign Income Tax means any Tax imposed by any foreign country or any possession of the United States, or by any political subdivision of any foreign country or United States possession, which is an income tax as defined in Treasury Regulation Section 1.901-2, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

  • Non-Income Tax Return means any Tax Return relating to any Tax other than an Income Tax.

  • 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.

  • SEBI Regulations means the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 together with the circulars issued thereunder, including any statutory modification(s) or re-enactment(s) thereof for the time being in force.

  • Broad-Based Black Economic Empowerment Act means the Broad-Based Black Economic Empowerment Act, 2003 (Act No. 53 of 2003);

  • CFTC Regulations means the rules and regulations promulgated by the CFTC, as amended.

  • Income Tax Returns mean all Tax Returns that relate to Income Taxes.

  • the 2001 Regulations means the Water Supply (Water Quality) Regulations 2001[63];

  • Payroll Tax Executive Order means the Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, as issued on August 8, 2020 and including any administrative or other guidance published with respect thereto by any Taxing Authority (including IRS Notice 2020-65).

  • Council Regulation means Council Regulation (EC) No. 2100/94 of 27th July 1994 on Community plant variety rights;

  • U.S. Economic Sanctions is defined in Section 5.16(a).

  • the 2000 Regulations means the Water Supply (Water Quality) Regulations 2000(b); "the 2001 Regulations" means the Water Supply (Water Quality) Regulations 2001(c);

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

  • Investor Money Regulations means the Central Bank (Supervision and Enforcement) Act 2013 (Section 48(1)) Investor Money Regulations 2015 for Fund Service Providers;

  • Treasury Regulations means regulations, including proposed or temporary regulations, promulgated under the Code. References herein to specific provisions of proposed or temporary regulations shall include analogous provisions of final Treasury Regulations or other successor Treasury Regulations.

  • the 2012 Regulations means the Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012;

  • Goods and Services Tax (Compensation to States) Act means the Goods and Services Tax (Compensation to States) Act, 2017;

  • the Council Regulation means Council Regulation (EC) No.1083/2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No.1260/1999(5);

  • Broad-Based Black Economic Empower-ment Act means the Broad-Based Black Economic Empowerment Act, 2003 (Act No. 53 of 2003);

  • the 2007 Regulations means the Civil Enforcement of Parking Contraventions (England) General Regulations 2007;

  • OFAC Regulations means the regulations promulgated by OFAC, as amended from time to time.

  • Economic Sanctions refers to sanctions imposed by the U.S. government in response to Russia’s actions in Ukraine, as well as any sanctions imposed under state law. The EO directs state agencies to terminate contracts with, and to refrain from entering any new contracts with, individuals or entities that are determined to be a target of Economic Sanctions. Accordingly, should the State determine Contractor is a target of Economic Sanctions or is conducting prohibited transactions with sanctioned individuals or entities, that shall be grounds for termination of this agreement. The State shall provide Contractor advance written notice of such termination, allowing Contractor at least 30 calendar days to provide a written response. Termination shall be at the sole discretion of the State.

  • FCC Regulations means the regulations duly and lawfully promulgated by the FCC, as in effect from time to time.