Tax Ruling definition

Tax Ruling as used in this Agreement, shall mean a written ruling of a taxing authority relating to Taxes. "Closing Agreement", as used in this Agreement, shall mean a written and legally binding agreement with a taxing authority relating to Taxes.

Tax Ruling means a written ruling of a taxing authority relating to Taxes.

Tax Ruling means a written ruling of a Governmental Body relating to Taxes. “Closing Agreement” means a written and legally binding agreement with a Governmental Body relating to Taxes.

Examples of Tax Ruling in a sentence

• Refer to Arizona General Tax Ruling GTR 93-1 for further information.

• Goods and Services Tax Ruling GSTR 1999/1 explains the GST rulings system and our view of when you can rely on our interpretation of the law in GST public and private rulings.

• To the extent that prior to the Closing an Interim Option Tax Ruling shall have been obtained, then all references herein to the Option Tax Ruling shall be deemed to refer to such Interim Option Tax Ruling, until such time that a final definitive Option Tax Ruling is obtained.

• The Tax Ruling grants tax transparency to FCT on its taxable income that is distributed to unitholders such that FCT would not be taxed on such taxable income.

• Tax Ruling IT2228 sets out a similar ATO view of profits or losses from trading in futures contracts.

More Definitions of Tax Ruling

Tax Ruling means a written ruling or finding (or proposed finding) of a Governmental Body with respect to Taxes.

Tax Ruling shall have the meaning set forth in Section 3.17(f).

Tax Ruling means a private letter ruling issued by the IRS in form and substance satisfactory to Rockwell (in its sole discretion) indicating that the Distribution will qualify as a tax-free spin-off to the shareowners of Rockwell for federal income tax purposes under Section 368(a)(1)(D) of the Code.

Tax Ruling means each ruling issued by a Tax Authority pursuant to a ruling request filed on behalf of Dover and/or an Affiliate of Dover (including for this purpose an member of the Apergy Group) prior to the Effective Time with respect to a transaction or transactions undertaken in connection with the Separation, Contribution and Distribution, together with all supplemental filings and exhibits thereto.

Tax Ruling has the meaning set forth in Section 2.10(k).

Tax Ruling means the Private Letter Ruling or any other private letter ruling or similar advance ruling or clearance from a Taxing authority concerning the transactions contemplated by the Transaction Documents.

Tax Ruling means an advance tax ruling by the Belgian tax ruling commission or a declaration of intent by the Belgian tax ruling commission to issue an advance tax ruling which confirms that inter alia Article 211 of the Belgian Income Tax Code 1992 applies to the Merger.