After-imposed Federal tax means any new or increased Federal excise tax or duty, or tax that was exempted or excluded on the contract date but whose exemption was later revoked or reduced during the contract period, on the transactions or property covered by this contract that the Contractor is required to pay or bear as the result of legislative, judicial, or administrative action taking effect after the contract date. It does not include social security tax or other employment taxes.
After-relieved Federal tax means any amount of Federal excise tax or duty, except social security or other employment taxes, that would otherwise have been payable on the transactions or property covered by this contract, but which the Contractor is not required to pay or bear, or for which the Contractor obtains a refund or drawback, as the result of legislative, judicial, or administrative action taking effect after the contract date.
Covered Federal Action means any of the following Federal actions:
Consolidated federal income tax return means a consolidated return filed for federal income tax purposes pursuant to section 1501 of the Internal Revenue Code.
Federal grant means an award of financial assistance in the form of money, or property in lieu of money, by the Federal Government or a direct appropriation made by law to any per- son. The term does not include tech- nical assistance which provides serv- ices instead of money, or other assist- ance in the form of revenue sharing, loans, loan guarantees, loan insurance, interest subsidies, insurance, or direct United States cash assistance to an in- dividual.
Consolidated federal taxable income means the consolidated taxable income of an affiliated group of corporations, as computed for the purposes of filing a consolidated federal income tax return, before consideration of net operating losses or special deductions. "Consolidated federal taxable income" does not include income or loss of an incumbent local exchange carrier that is excluded from the affiliated group under division (A)(1) of this section.
Settling Federal Agencies means [insert names of specific federal entities whose liability is being resolved to make clear that only those entities and each of their direct successors is included] and their successor departments, agencies, or instrumentalities.]
Arbitration Rules means the AAA’s Commercial Arbitration Rules and Mediation Procedures.
State Fair Hearing means the process set forth in subpart E of part 431 of CFR Title 42. State Fiscal Year (SFY) means 12 calendar months commencing on July 1 and ending on June 30 following or the 12-month period for which the State budgets funds.
All applicable Federal, State, and local taxes and duties means all taxes and duties, in effect on the contract date, that the taxing authority is imposing and collecting on the transactions or property covered by this contract.
Non-federal entity means a state, local government, Indian tribe, institution of higher education, or nonprofit organization that carries out a federal award as a recipient or subrecipient.
Mediation Rules As defined in Section 2.03(h)(i).
Federal law means the Statute of Canada entitled “The Cannabis Act” and any other Canadian federal legislation regulating cannabis.
Common Rules means the rules and regulations specified in Schedule [G] to be observed by the Apartment Acquirers for the common, peaceful, effective and harmonious use and enjoyment of the Project;
Accounting Referee has the meaning set forth in Section 6.01(c).
Federally enforceable means all limitations and conditions which are enforceable by the administrator, including those requirements developed pursuant to 40 CFR Parts 60 and 61, requirements within the Montana state implementation plan, and any permit requirement established pursuant to 40 CFR 52.21 or under regulations approved pursuant to 40 CFR 51, Subpart I, including operating permits issued under an EPA approved program that is incorporated into the Montana state implementation plan and expressly requires adherence to any permit issued under such program.
California Law means the General Corporation Law of the State of California.
Assumed State and Local Tax Rate means the tax rate equal to the sum of the products of (x) the Corporation’s income tax apportionment factor for each state and local jurisdiction in which the Corporation files income or franchise tax returns for the relevant Taxable Year and (y) the highest corporate income and franchise tax rate in effect for such Taxable Year for each such state and local jurisdiction in which the Corporation files income tax returns for each relevant Taxable Year.
Common Rule means the "Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments; Final Rule" originally issued at 53 FR 8034-8103 (March 11, 1988). Other common rules will be referred to by their specific titles.
Court Hearing means the hearing by the High Court of the Petition to sanction the Scheme under Section 453 of the Act.
Domestic Person means any “United States person” under and as defined in Section 770l(a)(30) of the Code.
Federal Tax means any Tax imposed under Subtitle A of the Code.
Enforced disappearance of persons means the arrest, detention or abduction of persons by, or with the authorization, support or acquiescence of, a State or a political organization, followed by a refusal to acknowledge that deprivation of freedom or to give information on the fate or whereabouts of those persons, with the intention of removing them from the protection of the law for a prolonged period of time.
Neutral ’ means an individual who, with respect to an issue in controversy, functions specifically to aid the parties in resolving the controversy;
Aboriginal child means a child who is an Aboriginal person
New jobs credit from withholding means the credit as provided in Iowa Code section 260E.5.