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

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.
Except as provided in subsection B(2), a Taxpayer shall file a Federal Adjustments Report with the [State Agency] for the Reviewed Year and, if applicable, pay the additional [State] tax owed by the Taxpayer no later than 180 days after the Final Determination Date.
This indemnification shall specifically be effective and enforceable even after a Member is no longer a Member of the Company if such former Member was a Member in the Reviewed Year.
With respect to an action required or permitted to be taken by a Partnership under this Section C and a proceeding under [reference to provisions for State administrative appeal or judicial review] with respect to Federal Adjustments arising from a Partnership Level Audit or an Administrative Adjustment Request, the State Partnership Representative for the Reviewed Year shall have the sole authority to act on behalf of the Partnership, and its Partners and Indirect Partners shall be bound by those actions.
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.

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.