Reviewed Year definition

Reviewed Year has the meaning ascribed to said phrase under Section 6225(d)(1) of the Code.
Reviewed Year means the Partnership’s taxable year to which the item being adjusted relates.
Reviewed Year has the meaning set forth in Section 5.5(g)(ii).

Examples of Reviewed Year in a sentence

  • If the Partnership fails to timely pay the tax owed pursuant to subsection C(5), the [State Agency] may assess the Reviewed Year partners for their share of tax due within one (1) year from the date the Partnership’s Federal Adjustment Report was filed or due, whichever is later, pursuant to subsection C(2).

  • The State Partnership Representative for the Reviewed Year is the Partnership’s Federal Partnership Representative unless the Partnership designates in writing another person as its State Partnership Representative.

  • Remit [State] tax on behalf of all Composite Return Partners, Withholding Partners, and Nonresident Partners, and mail an Amended State Schedule K-1 to all Reviewed Year partners.

  • The [State Agency]’s assessment shall be presumed correct unless the Reviewed Year partner provides information sufficient to rebut [State Agency]’s presumption of correctness.

  • Except as provided in subsection B(2), a Taxpayer shall file a Federal Adjustments Report with the [State Agency] for the Reviewed Year and any Subsequent Affected Year and, if applicable, pay the additional [State] tax owed by the Taxpayer within one hundred eighty (180) days following no later than 180 days afterthe earlier of: (a) the Final Determination Date., or (b) the date on which the Taxpayer filed an amended federal income tax return or federal claim for refund.


More Definitions of Reviewed Year

Reviewed Year means the taxable year of a Partnership that is subject to a Partner-
Reviewed Year means the taxable year of a Partnership that is subject to a Partnership Level Audit from which Federal Adjustments arise.
Reviewed Year means the taxable year of a partnership that is
Reviewed Year has the meaning ascribed to said phrase under BBA Section 6225(d)(1).
Reviewed Year means the taxable year of a partnership that is subject to a partnership-level audit
Reviewed Year shall have the meaning set forth in Code Section 6225(d)(1).
Reviewed Year means a Company taxable year to which an item being adjusted by the IRS relates, as defined in Section 6225(d)(1) of the Code or comparable provisions of state, local or non-U.S. law.