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.
Taxable Allocation means, with respect to any Series, the characterization of all or a portion of any dividend paid in respect of such Series as net capital gains or other income taxable for regular federal individual income tax purposes.
Taxable Allocation shall have the meaning specified in paragraph 3 of Part I of this Section 12.1.
Examples of Taxable Allocation in a sentence
For the avoidance of doubt, no determination by any court or other applicable governmental authority that requires the Fund to make an Additional Amount Payment in respect of a Taxable Allocation shall be deemed to be a Tax Event hereunder.
More Definitions of Taxable Allocation
Taxable Allocation means, with respect to any Series, the characterization of all or a portion of any dividend paid in respect of such Series as net capital gains or other income taxable for regular federal and California individual income tax purposes.
Taxable Allocation means the allocation of any net capital gains or other income taxable for regular federal income tax purposes to a dividend paid in respect of the MFP Shares.
Taxable Allocation means, with respect to any Series, the amount, if any, to be included in a dividend payable in respect of such Series that constitutes net capital gain or other income taxable for regular U.S. federal income tax purposes.
Taxable Allocation means, with respect to the AMTP Shares, the allocation of any net capital gain or other income taxable for regular federal income tax purposes to a dividend paid in respect of the AMTP Shares.
Taxable Allocation means, with respect to any Series of iMTP Shares, the allocation of any net capital gains or other income taxable for regular federal income tax purposes, or regular Texas individual income tax purposes, to a dividend paid in respect of such Series of iMTP Shares.
Taxable Allocation means the allocation of any net capital gain or other income taxable for regular federal individual income tax purposes to a dividend paid in respect of the 2018 VMTP Shares.
Taxable Allocation means, with respect to any Series, the allocation of any net capital gain or other income taxable for regular federal, New York State, or New York City individual income tax purposes to a dividend paid in respect of such Series.