realized means realized as defined by section 1001(b) of the Internal Revenue
realized or “AMOUNT REALIZED” shall mean the sum of any money received plus the fair market value of all property (other than money) or services you receive.
realized as used in this Section 9 is defined as follows in the below situations:
More Definitions of realized
realized is defined in Section 7.3.1 below.
realized. A Tax Benefit or other benefit shall be deemed to have been Realized from a Tax Asset in a taxable period only if and to the extent that the Tax liability of the taxpayer (or of the Affiliated Group or any other state, local, foreign or similar group of which it is a member) for such period, after taking into account the effect of the Tax Asset on the Tax liability of such taxpayer in the current period and all prior periods, is less than it would have been if such Tax liability were determined without regard to such Tax Asset. For purposes of this definition and Section 1.6, any carryback of a net operating loss or other tax attribute by PHH or any PHH Affiliate to a taxable period shall be disregarded. For purposes of this Agreement, a Tax Benefit shall be deemed to have been “Realized” (i) at the time of the filing of a Tax Return (including any amended Tax Return or any Tax Return relating to estimated Taxes) on which a loss, deduction or credit or increase in basis is applied to reduce the amount of Taxes which would otherwise be payable and (ii) at the time of the filing of a claim or form for the refund of a Tax.
realized means closed positions for tax purposes. Any other method of valuating each partner's capital account may be substituted for this method, provided the substituted method results in exactly the same valuation as previously provided herein. Each partner's contribution to, or capital withdrawal from, the Partnership shall be credited, or debited, respectively, to that partner's capital account. SHARING OF PROFITS AND LOSSES: Net profits and losses of the Partnership shall inure to, and be borne by, the partners, in proportion to the value of each of their capital accounts as of the recognition date of the event. BOOKS OF ACCOUNTS: Books of account of the transactions of the Partnership shall be kept and at all times be available and open to inspection and examination by any partner. ANNUAL ACCOUNTING: Each fiscal year, a full and complete account of the condition of the Partnership shall be made to the partners. BANK ACCOUNT(S): The Partnership may select a financial institution or institutions for the purpose of opening a Partnership bank account or accounts. Funds deposited in said Partnership bank account(s) shall be withdrawn by checks signed by any officer designated by the Partnership.
realized shall equal the difference between (i) the Option Price applicable to the Option Shares and (ii) the greater of the Fair Market Value (as defined in the Plan) of the Option Shares (x) on the date of acquisition of such Option Shares or (y) on the date such competitive activity with a Competitor was commenced by the Optionee; and "Competitor" shall refer to any health maintenance organization, health care management company, physician group, insurance company or similar entity that provides managed health care or related services similar to those provided by the Company or any Subsidiary. It is hereby further agreed that if any court of competent jurisdiction shall determine that the restrictions imposed in this clause (h) are unreasonable (including, but not limited to, the definition of Market Area or Competitor or the time period during which this provision is applicable), the parties hereto hereby agree to any restrictions that such court would find to be reasonable under the circumstances.
realized means (i) with respect to cash payments of Additional Compensation, the time such Additional Compensation is received; and (ii) with respect to non-cash payments of Additional Compensation, the time such Additional Compensation is vested (if unvested when granted), can be sold in regular market transactions (if restricted from being sold when granted), or is exercisable for stock (if not exercisable when granted). “Realization” shall have a correlative meaning.
realized for purposes of this Section 9.8 shall include the utilization of such benefit in estimated tax payments.
realized means the difference between the amount stated on the Transferred Subsidiary Closing Balance Sheet and the amount that is the correct amount for such item under GAAP as of the date of Closing.