Definition of Tax Rulings

  1. Tax Rulings means both the Purchaser's Tax Ruling and the Seller's Tax Ruling and a Tax Ruling shall mean one of them;
  2. Tax Rulings means the Corning Ruling and the JV Entity Ruling.

Examples of Tax Rulings in a sentence

  1. The Parties shall not take any action or fail to take any action, or permit any of their Affiliates to take any action or fail to take any action, that is or is reasonably likely to be inconsistent with the IRS Ruling, the Non-U.S. Tax Rulings, the Tax Representation Letters, or the Tax Opinions.

Definition of Tax Rulings in Separation Agreement

Tax Rulings means the advance income tax ruling and opinions received by Alcan from the CRA dated December 15, 2004 and December 23, 2004, and any similar advance income tax rulings received by Alcan from a Provincial Revenue Authority or the IRS, and any amendments thereto, confirming the Canadian federal income tax consequences of certain aspects of the Arrangement and certain other transactions.


Definition of Tax Rulings in Tax Matters Agreement

Tax Rulings means both the Purchaser's Tax Ruling and the Seller's Tax Ruling and a Tax Ruling shall mean one of them;