Tax Owner definition

Tax Owner means the Person who was considered as the owner of any of the Company’s Subsidiaries during any period in which such Subsidiary was an entity disregarded as separate from its owner for federal Tax purposes pursuant to Treasury Regulations Section 301.7701-3 or Section 1361(b)(3) of the Code (or similar provisions of other Tax law).
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Tax Owner means any Person who is an owner of a Unit for federal income tax purposes, taking into account the provisions of Treasury Regulation Section 1.7704-1(h).
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Tax Owner means in connection with a Master Exchange Program or a Like Kind Exchange, Daimler North America or any entity with respect to which, for U.S. federal and applicable State income tax purposes, DCFS USA or the Titling Trust is disregarded and such entity is considered the owner of the related Vehicle.
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Examples of Tax Owner in a sentence

  • Federal Tax on Transportation of Property.In every case of a purchase of materials to be incorporated in the work, which are subject to Federal Excise Tax, Owner will furnish to contractor the necessary Federal Excise Tax Exemption Certificate upon receipt of a copy of the supplier's invoice showing the item or items, the net price, and Federal Excise Tax separately.

  • It is the intention of the parties hereto that the preceding sentence shall satisfy the requirements of Section 1.1031(k)-1(g)(4) of the Treasury Regulations with respect to prohibiting the Tax Owner from having the right to receive, pledge, borrow or otherwise obtain the benefits of money or other property held in such other accounts.

  • The undersigned (or its Tax Owner) has furnished the Agent and the Borrower with a certificate of its non-U.S. person status on Internal Revenue Service Form W-8BEN.

  • The undersigned (or its Tax Owner) has furnished the Administrative Agent and the Borrower with two (2) duly completed and executed copies of its non-U.S. Person status on IRS Form W-8BEN or IRS Form W-8BEN-E.

  • Only the member (Tax Owner Signator) of the account can completely close the membership share account by withdrawing the par value membership share of $5.00 on deposit in the Membership Share Account.

  • Registration, Licensure and Tax: Owner, at Owner’s expense, shall register the Property with the County Assessor and, if residing 106.

  • Termination of Membership: Only the member (Tax Owner Signator) of the account can completely close the membership share account by withdrawing the par value membership share of $5.00 on deposit in the Membership Share Account.

  • Property Tax: Owner is responsible for updating their own mailing address and contact information with the Xxxxx County Assessor.

  • Seller is disregarded as an entity separate from its owner within the meaning of Treasury Regulation Section 301.7701-3 and [neither] Seller [nor Seller’s Federal Tax Owner, with respect to Seller,] has [not] made any elections to the contrary.

  • The Foreign Lender (and, if the Foreign Lender is a disregarded entity for U.S. federal income tax purposes, its Tax Owner) is not a “bank” (within the meaning of Section 881(c)(3)(A) of the Code).


More Definitions of Tax Owner

Tax Owner has the meaning set forth in Section 6.5(f).
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Tax Owner means the Investor unless the Investor is a Disregarded Entity or is holding the Interest as a nominee or other agent for another person. If the Investor is a Disregarded Entity, the Tax Owner is the owner of the Disregarded Entity, and if the Investor is holding the Interest as a nominee or other agent for another person, the Tax Owner is the beneficial owner of the Interest, provided that, if necessary, the foregoing provision will be applied successively so as to identify the first person in the chain of ownership that is neither a Disregarded Entity nor a person that is holding the Interests as a nominee or other agent for another person.
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Tax Owner means, with respect to any Person that is classified as an entity disregarded from its sole regarded owner for U.S. federal Income Tax purposes, such regarded owner.
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Tax Owner means any Person required to include the Company’s items of income, gain, loss, deductions and credits on its Tax Returns.
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Related to Tax Owner

  • IRA Owner – Means the individual whose name appears on the Adoption Agreement, who is establishing the IRA.

  • Co-owner means a Person who owns an Ownership Interest and a Co-Owner of a Series means a Person who owns an Ownership Interest of the Series.

  • Unit owner means the declarant or other person who owns a unit, or a lessee of a unit in a leasehold common interest community whose lease expires simultaneously with any lease, the expiration or termination of which will remove the unit from the common interest community but does not include a person having an interest in a unit solely as security for an obligation. In a condominium or planned community, the declarant is the owner of any unit created by the declaration until that unit is conveyed to another person, in a cooperative, the declarant is treated as the owner of any unit to which allocated interests have been allocated pursuant to section 38-33.3-207 until that unit has been conveyed to another person, who may or may not be a declarant under this article.

  • Participating Entity Any Subcontractor or Subservicer which is “participating in the servicing function” within the meaning of Item 1122 of Regulation AB; provided, further, for the purposes of the third paragraph of Section 7.04(c), that a “Participating Entity” shall be determined without respect to any threshold limitations in Instruction 2. to Item 1122 of Regulation AB. Person: Any individual, corporation, partnership, limited liability company, joint venture, association, joint-stock company, trust, unincorporated organization, government or any agency or political subdivision thereof.

  • New Owner means, collectively, the HDFC and the Company.

  • Lot Owner means a declarant or other person who owns a lot, or a lessee of a lot in a leasehold planned community whose lease expires simultaneously with any lease the expiration or termination of which will remove the lot from the planned community, but does not include a person having an interest in a lot solely as security for an obligation.

  • Unitholder means a person holding units in the scheme of the Mutual Fund.

  • Unit Holder means the owner of one or more Units.

  • Transfer Tax means any sales, use, transfer, real property transfer, recording, stock transfer and other similar Tax and fees, including any interest, penalty or addition thereto, whether disputed or not; provided, however, that the term “Transfer Tax” shall not include any Income Tax.

  • Employer/Owner means the DAKSHIN HARYANA BIJLI VITRAN NIGAM and the legal successors in title to the Employer/Owner but not (Except with the consent of the Contractor) any assignees of the Employer/Owner.

  • Permit Holder means the Person to whom a Building Permit has been issued.

  • Tax roll means a permanent record of the taxes charged on property, as extended

  • Over 10% Owner means an individual who at the time an Incentive Stock Option is granted owns Stock possessing more than 10% of the total combined voting power of the Company or one of its Subsidiaries, determined by applying the attribution rules of Code Section 424(d).

  • Individual Member means a registered, financial Member of the Club who is at least 18 years of age.

  • Economic Interest Owner means the owner of an Economic Interest who is not a Member.

  • Taxable Allocation means, with respect to any Series, the allocation of any net capital gains or other income taxable for federal income tax purposes to a dividend paid in respect of such Series.

  • Tax means any tax, levy, impost, duty or other charge or withholding of a similar nature (including any penalty or interest payable in connection with any failure to pay or any delay in paying any of the same).

  • Generator Owner means the Person that owns the Generating Facility and has registered with the NERC as the Person responsible for complying with all NERC Reliability Standards applicable to the owner of the Generating Facility.

  • Interest Holder means any Person who holds an Interest, whether as a Member or as an unadmitted assignee of a Member.

  • economic operator means any natural or legal person or public entity or group of such persons and/or entities which offers the execution of works and/or a work, the supply of products or the provision of services on the market;

  • Use tax means a nonrecurring tax, other than a sales tax, which (a) is imposed on or with respect to the exercise or enjoyment of any right or power over tangible personal property incident to the ownership, possession, or custody of that property or the leasing of that property from another including any consumption, keeping, retention, or other use of tangible personal property, and (b) is complementary to a sales tax.

  • Service contract holder or “contract holder” means a person who is the purchaser or holder of a service contract.

  • Record owner means the person or persons possessed of the most recent fee title or land contract vendee's interest in property as shown by the records of the county register of deeds.

  • Record shareholder means the person in whose name shares are registered in the records of a corporation or the beneficial owner of shares to the extent of the rights granted by a nominee certificate on file with a corporation.

  • Project Owner means the legal entity that ultimately owns the Project and to which Tax Credits will be allocated.

  • Employer/Owner means the DAKSHIN HARYANA BIJLI VITRAN NIGAM and the legal successors in title to the Employer/Owner but not (Except with the consent of the Contractor) any assignees of the Employer/Owner.