SECTION 355 definition

SECTION 355 means Section 355 of the Internal Revenue Code of 1986, as amended.
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Examples of SECTION 355 in a sentence

  • MODIFICATION OF ACTIVE BUSINESS DEFINITION UNDER SECTION 355 MADE PERMANENT.(a) IN GENERAL.—Subparagraphs (A) and (D) of section 355(b)(3) are each amended by striking ‘‘and on or before December 31, 2010’’.(b) EFFECTIVE DATE.—The amendments made by this section shall take effect as if included in section 202 of the Tax Increase Prevention and Reconciliation Act of 2005.SEC.

  • The Manual may include, but not be limited to, provisions relating to the code of conduct, accountability and transparency, meeting practice, financial arrangements, keeping of records and the like.SCHEDULE OF SECTION 355 COMMITTEESThe Committees hereby established by Council pursuant to section 355 of the Local Government Act, and the authority delegation to the respective Committees, are listed in Schedule 1 of the Policy.

  • Adopted by Council 19 October 2020 Refer minute 216/20 Amended by Council 16 October 2017 Refer minute 263/17 Amended by Council 17 August 2009 Refer minute 283/09 Adopted by Council – 15 October 2007 Refer Minute No. 336/07 POLICY TITLE: SECTION 355 COMMITTEE FUNCTIONS FILE REF: SC62REVIEW DATE: WITHIN 12 MONTHS AFTER THE COMMENCEMENT OF THE NEXT TERM OF COUNCIL OBJECTIVES To recognise and define the establishment and function of Section 355 Committees within Lockhart Shire.

  • Measurement criteriaAfter initial recognition financial assets held for trading are recorded at fair value.

  • For clarity, the Merck Sequence Pair level exclusivity set forth in this Section 5.2 shall apply to Merck Sequence Pairs incorporated into the Program Antibodies designed, produced and optimized by Merck and/or Zymeworks for Merck pursuant to the Antibody Development Work Plan (including proof-of-concept Antibodies and lead Antibodies); subject to Merck’s right to swap out the applicable Merck Sequence Pair as provided in Section 4.3.5.

  • Moved and declared carried by: Administrator W Tuckerman 16/87 – ONGOING SUPPORT REQUEST – MACQUARIE PHILHARMONIA 16/126 RESOLVED:That Council does not provide support to the Philharmonia Orchestra this year.Moved and declared carried by: Administrator W Tuckerman 16/88 – HILLTOPS COUNCIL SECTION 355 COMMITTEE ENDORSEMENT AND AMENDMENT TO THE HILLTOPS COUNCIL SECTION 355 COMMITTEE STANDARD CONSTITUTION AND INSTRUMENT OF DELEGATION 16/127 RESOLVED: That Council;1.

  • ITEM 10.4 UPDATES TO SECTION 355 COMMITTEES HANDBOOK (GUIDE TO OPERATIONS AND DELEGATIONS OF AUTHORITY).

  • Derek Francis General Manager BLANK PAGE REPORT TO ORDINARY MEETING OF COUNCIL – DIRECTOR PEOPLE AND COMMUNITY SERVICES Mayor and CouncillorsThe following reports are submitted for consideration:- 1 SECTION 355 COMMITTEE – BOGAN SHIRE YOUTH AND COMMUNITY CENTRE Summary:The purpose of this report is to recommend that Council accepts certain nominations for membership of the Bogan Shire Youth and Community Centre Section 355 Committee of Council.

  • IN THE EVENT THAT THE HOLDCO BOARD DETERMINES, FOLLOWING THE COMPLETION OF THE MERGERS, TO PROCEED WITH ANY CONTEMPLATED BUSINESS SEPARATION TRANSACTION, WE CURRENTLY ANTICIPATE THAT SUCH CONTEMPLATED BUSINESS SEPARATION TRANSACTION, IF UNDERTAKEN, WOULD BE EFFECTUATED THROUGH A PRO-RATA SPIN-OFF TRANSACTION INTENDED TO QUALIFY AS TAX-FREE UNDER SECTION 355 OF THE CODE, IN WHICH HOLDCO STOCKHOLDERS, AT SUCH TIME, WOULD RECEIVE SHARES OF CAPITAL STOCK IN THE RESULTING SPIN-OFF COMPANY.

  • For further discussion inquiry into the reasons of overrepresentation please see CUSTODIAL AND NON-CUSTODIAL MEASURES: DETENTION PRIOR TO ADJUDICATION, SECTION 5.5; ALTERNATIVES TO INCARCERATION, SECTION 3.5.5. Thissection guides assessors in their inquiries about the rights and treatment of overrepresented groups in prison.

Related to SECTION 355

  • IRC means the Internal Revenue Code of 1986, as amended.

  • the Code means the Pension Regulator’s Code of Practice No 14 governance and administration of public service pension schemes.

  • Section 338 Forms means all returns, documents, statements, and other forms that are required to be submitted to any federal, state, local or foreign Taxing authority in connection with a Section 338(h)(10) Election, including, without limitation, any "statement of Section 338 Election" and IRS Form 8023 (together with any schedules or attachments thereto) that are required pursuant to Treasury regulations.

  • Section 382 means Section 382 of the Code, or any comparable successor provision.

  • Section 409A of the Code means the nonqualified deferred compensation rules under Section 409A of the Code and any applicable treasury regulations and other official guidance thereunder.

  • Prohibited Transaction means any transaction set forth in Section 406 of ERISA or Section 4975 of the Code.

  • Prohibited Transactions is defined in ERISA Section 406 and Code Section 4975.

  • Section 162(m) of the Code means the exception for performance-based compensation under Section 162(m) of the Code and any applicable treasury regulations thereunder.

  • Treasury Regulations means the regulations promulgated under the Code.

  • Code Section 409A means Section 409A of the Code and the regulations and guidance promulgated thereunder.

  • Prohibited Transaction Tax Any tax imposed under Section 860F of the Code. Prospectus: The prospectus dated February 21, 2006 as supplemented by the prospectus supplement dated February 23, 2006, relating to the Class A, Class B-1, Class B-2 and Class B-3 Certificates.

  • Section 423 Component means those Offerings under the Plan, together with the sub-plans, appendices, rules or procedures, if any, adopted by the Administrator as a part of this Plan, in each case, pursuant to which rights to purchase Shares during an Offering Period may be granted to Eligible Employees that are intended to satisfy the requirements for rights to purchase Shares granted pursuant to an “employee stock purchase plan” that are set forth under Section 423 of the Code.

  • HUBZone small business concern means a small business concern that appears on the List of Qualified HUBZone Small Business Concerns maintained by the Small Business Administration.

  • U.S. Tax Code means the United States Internal Revenue Code of 1986, as amended.

  • Section 280G means Section 280G of the Code and the Treasury regulations promulgated thereunder or any similar or successor provision.

  • Small business concern means a concern, including its affiliates, that is independently owned and operated, not dominant in the field of operation in which it is bidding on Government contracts, and qualified as a small business under the criteria in 13 CFR Part 121 and size standards in this solicitation.

  • Prohibited Transaction Class Exemption means U.S. Department of Labor prohibited transaction class exemption 84-14, 90-1, 91-38, 95-60 or 96-23, or any similar prohibited transaction class exemption issued by the U.S. Department of Labor.

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

  • Pre-Distribution Tax Period means any taxable period (or portion thereof) that ends on or before the Distribution Date.

  • Treasury Regulation means the United States Treasury regulations promulgated under the Code.

  • Section 409A means Section 409A of the Code and the regulations and other guidance promulgated thereunder.

  • Income Tax Act means the Income Tax Act, 1962 (Act No. 58 of 1962);

  • PTCE 95-60 As defined in Section 5.02(b). PUD: A planned unit development.

  • Section 336(e) Election has the meaning set forth in Section 7.06.

  • taxable territory means the territory to which the provisions of this Act apply;

  • Non-Section 423 Component means those Offerings under the Plan, together with the sub-plans, appendices, rules or procedures, if any, adopted by the Administrator as a part of this Plan, in each case, pursuant to which rights to purchase Shares during an Offering Period may be granted to Eligible Employees that need not satisfy the requirements for rights to purchase Shares granted pursuant to an “employee stock purchase plan” that are set forth under Section 423 of the Code.