S Corporation Tax Returns definition

S Corporation Tax Returns has the meaning set forth in Section 8.1(c).
Sample 1Sample 2Sample 3
S Corporation Tax Returns shall have the meaning set forth in Section 5.5.2.
Sample 1

Examples of S Corporation Tax Returns in a sentence

  • All such S Corporation Tax Returns shall be prepared (i) in accordance with applicable Law and in a manner consistent with the prior practice of the Company, unless otherwise required by applicable Law and (ii) consistent with Section 8.1(g).

  • The borrower's withdrawal of cash from the corporation may have a severe negative impact on the corporation's ability to continue operating.3. "S" Corporation Tax Returns.

  • Summary of S Corporation Tax Returns 3-16 AppendicesA—Glossary of Corporate Terms ...............................................................

  • The Company will prepare and file, or cause to be prepared and filed, all Tax Returns for the Company that are required to be filed following the Closing Date, other than the S Corporation Tax Returns.

  • Summary of S Corporation Tax Returns 3-16 AppendicesA—Glossary of Corporate Terms ........................................................................

  • The Purchaser will prepare and file all Tax Returns in connection with the Elections other than S Corporation Tax Returns.

  • I have been instructed to retain copies of the returns for my records indefinitely, and that all records, canceled checks, and other documents utilized to prepare my 2023 Corporation/ S- Corporation Tax Returns should be retained for at least four years, and in some cases longer (including but not limited to depreciable assets).

  • The Company Shareholder Representative shall provide Purchaser with drafts of all S Corporation Tax Returns prepared by the Company Shareholder Representative no later than thirty (30) days prior to the earlier of the due date or filing date thereof.

  • My 2022 Corporation/ S- Corporation Tax Returns are to be prepared on the basis of information supplied by me to the Firm, with no independent verification performed by the Firm.

  • Summary of S Corporation Tax Returns 3-20 AppendicesA—Glossary of Corporate Terms ....................................................................

Related to S Corporation Tax Returns

  • Income Tax Returns means all Tax Returns relating to Income Taxes.

  • Income Tax Return means any Tax Return relating to Income Taxes.

  • Non-Income Tax Return means any Tax Return relating to any Tax other than an Income Tax.

  • Tax Return means any return, declaration, report, claim for refund, or information return or statement relating to Taxes, including any schedule or attachment thereto, and including any amendment thereof.

  • Tax Returns The federal income tax return on Internal Revenue Service Form 1066, U.S. Real Estate Mortgage Investment Conduit Income Tax Return, including Schedule Q thereto, Quarterly Notice to Residual Interest Holders of the REMIC Taxable Income or Net Loss Allocation, or any successor forms, to be filed by the Trustee on behalf of each REMIC, together with any and all other information reports or returns that may be required to be furnished to the Certificateholders or filed with the Internal Revenue Service or any other governmental taxing authority under any applicable provisions of federal, state or local tax laws.

  • Consolidated federal income tax return means a consolidated return filed for federal income tax purposes pursuant to section 1501 of the Internal Revenue Code.

  • Tax Group means any federal, state, local or foreign consolidated, affiliated, combined, unitary or other similar group of which the Acquiror Company is now or was formerly a member.

  • Disregarded Entity means a single member limited liability company, a qualifying subchapter S subsidiary, or another entity if the company, subsidiary, or entity is a disregarded entity for federal income tax purposes.

  • Taxable REIT Subsidiary means a “taxable REIT subsidiary” within the meaning of Section 856(l) of the Code.

  • Tax return preparer means any individual described in Section 7701(a)(36) of the Internal Revenue Code and 26 C.F.R. 301.7701-15 .

  • Distribution Taxes means any Taxes incurred solely as a result of the failure of the Intended Tax Treatment of the Restructuring, the Contribution or the Distribution.

  • Income Taxes means any Tax which is based upon, measured by, or calculated with respect to (i) net income or profits (including, but not limited to, any capital gains, gross receipts, value added or minimum Tax) or (ii) multiple bases (including, but not limited to, corporate franchise, doing business or occupation Taxes) if one or more of the bases upon which such Tax may be based, by which it may be measured, or with respect to which it may be calculated is described in clause (i) of this sentence.

  • Combined Tax Return means a Tax Return filed in respect of U.S. federal, state, local or non-U.S. income Taxes for a Combined Group, or any other affiliated, consolidated, combined, unitary, fiscal unity or other group basis (including as permitted by Section 1501 of the Code) Tax Return of a Combined Group.

  • Publicly traded partnership means any partnership, an interest in which is regularly traded on an established securities market. A “publicly traded partnership” may have any number of partners.

  • S corporation means a person that has made an election under subchapter S of Chapter 1 of Subtitle A of the Internal Revenue Code for its taxable year.

  • Post-Distribution Tax Period means a Tax year beginning and ending after the Distribution Date.

  • Consolidated Return means a Tax Return filed with respect to Federal Income Taxes for the Consolidated Group.

  • Pre-Closing Tax Returns is defined in Section 6.7(b)(iii).

  • Transaction Taxes has the meaning set forth in Section 2.6.

  • Separate Return means (a) in the case of any Tax Return of any member of the SpinCo Group (including any consolidated, combined or unitary return), any such Tax Return that does not include any member of the Parent Group and (b) in the case of any Tax Return of any member of the Parent Group (including any consolidated, combined or unitary return), any such Tax Return that does not include any member of the SpinCo Group.

  • Non-U.S. Tax Person A person other than a U.S. Tax Person.

  • Income Tax means any federal, state, local, or foreign income tax, including any interest, penalty, or addition thereto, whether disputed or not.

  • Income Tax Expense means, with respect to the Borrowers, for any period, the aggregate, without duplication, of all Taxes on the income of such Person for such period, whether current or deferred, determined on a Modified Consolidated Basis.

  • Foreign taxes means value-added taxes and custom duties assessed by a foreign government on a commodity. It does not include foreign sales taxes.