Definition of Tax Issue


Tax Issue means all assertions of Tax Liability arising from (a) a Tax Claim asserted by a single Taxing Authority, regardless of the period of time for which such Tax Claim is asserted or (b) Tax Claims asserted by one or more Taxing Authorities arising from substantially the same legal argument or arguments or substantially the same fact pattern or patterns.
Sample 1

Examples of Tax Issue in a sentence

Disputed Tax Issue Indemnitor is defined in Section 6.01(a) herein.
Disputed Tax Issue Indemnitee is defined in Section 6.01(a) herein.
The 2011 Ancillary Tax Issue remained unresolved as of the execution of the Side Letter.
See also Advertising, speech, "In Support of Governor Dempsey on Tax Issue," Young Democratic Club of Connecticut, no text, 11/17/61; #1828 Politics.
For a discussion on the capital versus revenue issue, see the Tax Guide for Share Owners (Issue 5) 1 and the Comprehensive Guide to Capital Gains Tax (Issue 5).