Definition of TEFRA C Rules

TEFRA C Rules means U.S. Treasury Regulation SS1.163-5(c)(2)(i)(C) (or any successor U.S. Treasury regulation section, including, with limitation, successor regulations issued in accordance with IRS Notice 2013-20 or otherwise in connection with the United States Hiring Incentives to Restore Employment Act of 2010);
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Examples of TEFRA C Rules in a sentence

If the TEFRA C Rules apply, the relevant issue of Notes will initially be represented by a permanent global Note, without interest coupons or talons.