OID Regulations definition

OID Regulations means regulations issued by the IRS concerning the treatment of debt instruments issued with original issue discount.
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Examples of OID Regulations in a sentence

  • The OID Regulations provide that a Holder generally may make an election (a “Constant Yield Election”) to include in gross income all stated interest, OID, de minimis OID, market discount (as described below under “— Market Discount”), and de minimis market discount that accrues on a Regular Security (as reduced by any amortizable premium, as described below under “— Amortizable Premium” or acquisition premium, as described below) under the constant yield method used to account for OID.

  • The OID Regulations provide that if a principal purpose in structuring a debt instrument, engaging in a transaction, or applying the OID Regulations is to achieve a result that is unreasonable in light of the purposes of the applicable statutes, the Service can apply or depart from the OID Regulations as necessary or appropriate to achieve a reasonable result.

  • Under the OID Regulations, a debt instrument that provides for a variable rate of interest but that does not qualify as a variable rate debt instrument is a contingent payment debt instrument.

  • Under the OID Regulations, holders of New PIK Senior Notes that bear OID must include such OID in income under a method that reflects the economic accrual of interest based on a constant yield.

  • The OID Regulations provide that holders that acquire New PIK Senior Notes will be allowed to amortize any "acquisition premium" as an offset to otherwise includible OID.

  • The federal income tax treatment of ownership of, and payments with respect to, the New PIK Senior Notes to be issued by the Debtor under the Plan will be governed by Treasury regulations concerning original issue discount (the "OID Regulations").

  • For information reporting purposes with respect to the Regular CertiÑcates, we intend to compute the accruals of interest and OID by applying the principles of the OID Regulations applicable to variable rate debt instruments.

  • On February 2, 1994, the Treasury Department published final regulations (the "OID Regulations"), which expand and illustrate the rules provided by the Code.

  • Members of the Hall of Fame Selection Committee, if any, will be appointed in accordance with Section 200 of this Manual.

  • Weighted Average Coupon ClassesThe Regular CertiÑcates may pay interest based on a weighted average of the interest rates on the Mortgage Loans and may not qualify as ""variable rate debt instruments'' under the OID Regulations.

Related to OID Regulations

  • CSD Regulations means the CSD’s rules and regulations applicable to the Issuer, the Agent and the Notes from time to time.

  • Medicaid Regulations means, collectively, (i) all federal statutes (whether set forth in Title XIX of the Social Security Act or elsewhere) affecting the medical assistance program established by Title XIX of the Social Security Act and any statutes succeeding thereto; (ii) all applicable provisions of all federal rules, regulations, manuals and orders of all Governmental Authorities promulgated pursuant to or in connection with the statutes described in clause (i) above and all federal administrative, reimbursement and other guidelines of all Governmental Authorities having the force of law promulgated pursuant to or in connection with the statutes described in clause (i) above; (iii) all state statutes and plans for medical assistance enacted in connection with the statutes and provisions described in clauses (i) and (ii) above; and (iv) all applicable provisions of all rules, regulations, manuals and orders of all Governmental Authorities promulgated pursuant to or in connection with the statutes described in clause (iii) above and all state administrative, reimbursement and other guidelines of all Governmental Authorities having the force of law promulgated pursuant to or in connection with the statutes described in clause (ii) above, in each case as may be amended, supplemented or otherwise modified from time to time.

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

  • 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.

  • CDM Regulations means the Construction (Design and Management) Regulations 2015;

  • the 2010 Regulations means the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010;

  • SBE Regulations means the written regulations and procedures adopted pursuant to this chapter for procurement of Supplies, Services and Public Works.

  • the 2002 Regulations means the Traffic Signs Regulations and General Directions 2002;

  • Ground Regulations means those ground regulations issued by the Club from time to time that set out the terms and conditions upon which spectators are granted entry to the Ground.

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

  • ISA Regulations means The Individual Savings Account Regulations 1998, as amended or replaced from time to time.

  • the 1997 Regulations means the Zebra, Pelican and Puffin Pedestrian Crossing Regulations 1997.

  • PPPFA Regulations means the Preferential Procurement Regulations, 2017 published in terms of the PPPFA.

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

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

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

  • TUPE Regulations means the Transfer of Undertakings (Protection of Employment) Regulations 2006, as amended.

  • HIPAA Regulations means the regulations promulgated under HIPAA by the United States Department of Health and Human Services, including, but not limited to, 45 C.F.R. Part 160 and 45 C.F.R. Part 164.

  • UCITS Regulations means the European Communities Undertakings for Collective Investment in Transferable Securities) Regulations, 2011 (S.I. No. 352 of 2011) (as amended consolidated or substituted from time to time) and any regulations or notices issued by the Central Bank pursuant thereto for the time being in force.

  • EP Regulations means The Environmental Permitting (England and Wales) Regulations SI 2016 No.1154 and words and expressions used in this permit which are also used in the Regulations have the same meanings as in those Regulations.

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

  • Medicare Regulations means, collectively, all federal statutes (whether set forth in Title XVIII of the Social Security Act or elsewhere) affecting the health insurance program for the aged and disabled established by Title XVIII of the Social Security Act and any statutes succeeding thereto; together with all applicable provisions of all rules, regulations, manuals and orders and administrative, reimbursement and other guidelines having the force of law of all Governmental Authorities (including without limitation, Health and Human Services ("HHS"), HCFA, the Office of the Inspector General for HHS, or any Person succeeding to the functions of any of the foregoing) promulgated pursuant to or in connection with any of the foregoing having the force of law, as each may be amended, supplemented or otherwise modified from time to time.

  • Regulation CF means Regulation Crowdfunding promulgated under the Securities Act.

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

  • SAFE Rules and Regulations means collectively, the Circular 37 and any other applicable SAFE rules and regulations, as amended.

  • Applicable Regulations As to any Mortgage Loan, all federal, state and local laws, statutes, rules and regulations applicable thereto.