reconversion definition
reconversion means a formal process by which the purpose of the service facility is changed to a use other than for the supply of rail related services;
reconversion means a formal process by which the land on which the service facility is situated is being reconverted/transformed for another purpose;
reconversion has the meaning specified in Section 2.04(b).
More Definitions of reconversion
reconversion or “Reconvert” shall have the meanings attributable to such terms by Regulation CC.
reconversion means a process by which the purpose of the service facility is changed to other use than for railway services;
reconversion contribution is a conversion (or rollover) of an amount in an IRA that has been previously converted (or rolled over) to a ▇▇▇▇ ▇▇▇ and subsequently recharacterized back to an IRA. Under the "final rules" issued by the IRS, certain timing restrictions apply to reconversions. In general, if you convert (roll over) an amount in an IRA or SIMPLE IRA to a ▇▇▇▇ ▇▇▇ in any year and then recharacterize the contribution amount (plus the earnings attributable to it) back to a Traditional IRA, you cannot reconvert the recharacterized amount until the later of the beginning of the year following the year in which the conversion (rollover) took place or the end of the 30-day period following the date of the recharacterization. For example, if you converted an amount in your Traditional IRA to a ▇▇▇▇ ▇▇▇ in February and recharacterized the conversion amount back to your Traditional IRA in July, you could not reconvert that same amount back to your ▇▇▇▇ ▇▇▇ until the following January. Conversely, if you converted an amount in your Traditional IRA to a ▇▇▇▇ ▇▇▇ in September and recharacterized the amount back to your Traditional IRA on March 15 of the following year, you could reconvert that same amount back to your ▇▇▇▇ ▇▇▇ anytime after April 15 of that year. Qualified Rollovers from ▇▇▇▇ IRAs to ▇▇▇▇ IRAs: No part of a distribution from your ▇▇▇▇ ▇▇▇ is includible in your gross income, regardless of when you take the distribution, to the extent you roll the amount over to another (or same) ▇▇▇▇ ▇▇▇ within 60-days and the rollover satisfies the other requirements applicable to rollovers as described below.