Partnership Tax Audit Rules definition
Partnership Tax Audit Rules means Sections 6221 through 6241 of the Code, as amended by the Bipartisan Budget Act of 2015, together with any guidance issued thereunder or successor provisions and any similar provision of state or local tax laws.
Partnership Tax Audit Rules. The meaning specified in Section 7.17(l).
Partnership Tax Audit Rules means (i) sections 6221-6241 of the Code (as enacted pursuant to the Bipartisan Budget Act of 2015, Pub. L. No. 114-74), as amended from time to time, (ii) any Regulations or other official guidance promulgated under or relating to such Code sections, and (iii) any corresponding provisions of state or local income tax law.
Examples of Partnership Tax Audit Rules in a sentence
This Section 4.4.1 shall not apply with respect to any imputed underpayments (within the meaning of Section 6225 of the Code) or any other amount under the Partnership Tax Audit Rules, which shall be governed by this Agreement.
The Partnership Representative shall have all of the rights, duties, powers and obligations provided for in Sections 6221 through 6231 of the Partnership Tax Audit Rules with respect to the Company.
More Definitions of Partnership Tax Audit Rules
Partnership Tax Audit Rules has the meaning set forth in Section 11.2(b).
Partnership Tax Audit Rules means Sections 6221 through 6241 of the Code, together with any guidance issued thereunder or successor provisions and any similar provisions of state or local Tax Laws.
Partnership Tax Audit Rules means Code Sections 6621 through 6241, as amended by the Bipartisan Budget Act of 2015, together with any subsequent amendments thereto, Treasury Regulations promulgated thereunder, and published administrative interpretations thereof and any similar provision of state or local laws.
Partnership Tax Audit Rules means the provisions of Subchapter C of Subtitle A, Chapter 63 of the Code, as amended by P.L. 114 74, the Bipartisan Budget Act of 2015 (together with any subsequent amendments thereto, Treasury Regulations promulgated thereunder, and published administrative interpretations thereof) or any similar procedures established by a state, local, or non-U.S. taxing authority.
Partnership Tax Audit Rules means the provisions of Subchapter C of Chapter 63 of Subtitle F of the Code and any corresponding provisions of state, local or foreign law.
Partnership Tax Audit Rules means the centralized partnership audit regime under Subchapter C of Chapter 63 of the Code (§§ 6221–6241), as amended, and the Treasury Regulations.
Partnership Tax Audit Rules. The meaning specified in Section 7.17(m). “Partnership Representative”: The meaning specified in Section 7.17(f). “Paying Agent”: Any Person authorized by the Issuer to pay the principal of or interest on any Debt on behalf of the Issuer as specified in Section 7.2. “Payment Account”: The payment account of the Trustee established pursuant to Section 10.3(a). “Payment Date”: (a) The 20th day of January, April, July and October of each year (or, if such day is not a Business Day, then the next succeeding Business Day), commencing on the Payment Date in July 2024, except that the final scheduled Payment Date (subject to any earlier redemption or payment of the Debt) shall be the Payment Date in January 2036, and (b) any other date not specified in clause (a) that is a Redemption Date in connection with a redemption of the Secured Debt in whole but not in part; provided that, at any time there is no Secured Debt Outstanding, Payment Dates shall be on such dates as determined by the Collateral Manager in its reasonable discretion (as acceptable to the Trustee and with five Business Days’ prior written notice to the Trustee but in no event less frequently than quarterly). “PBGC”: The United States Pension Benefit Guaranty Corporation. “Permitted Deferrable Obligation”: Any Deferrable Obligation that (or the Underlying Document of which) carries a current cash pay interest rate of not less than (a) in the case of a Floating Rate Obligation, the Reference Rate or (b) in the case of a Fixed Rate Obligation, the zero-coupon swap rate in a fixed/floating interest rate swap with a term equal to five years. “Permitted Liens”: With respect to the Assets: (i) security interests, liens and other encumbrances created pursuant to the Transaction Documents, (ii) with respect to agented Collateral Obligations, security interests, liens and other encumbrances in favor of the lead agent, the collateral agent or the paying agent on behalf of all holders of indebtedness of such Obligor under the related facility, (iii) with respect to any Equity Security, any security interests, liens and other encumbrances granted on such Equity Security to secure indebtedness of the related Obligor and/or any security interests, liens and other rights or encumbrances granted under any governing documents or other agreement between or among or binding upon the Issuer as the holder of equity in such Obligor and (iv) security interests, liens and other encumbrances, if any, which have