Examples of Treasury Regulations in a sentence
The Trust shall not elect to be treated as an association under Treasury Regulations Section 301.7701-3(a).
The Administrator shall deliver to each Certificateholder, as may be required by the Code and applicable Treasury Regulations, or as may be requested by such Certificateholder, such information, reports or statements as may be necessary to enable each Certificateholder to prepare its U.S. federal and state income tax returns.
The Administrative Agent and the Borrower shall use commercially reasonable efforts to satisfy Section 1.1001-6 of the U.S. Treasury Regulations and/or any similar or related IRS guidance to the effect that the implementation of any Benchmark Replacement (together with any Benchmark Replacement Conforming Changes) will not result in a “significant modification” of any obligation of any Borrower Party under any Loan Document for purposes of Section 1.1001-3 of the U.S. Treasury Regulations.
This Section 12.4 is intended to be construed so that the Obligations are at all times maintained in “registered form” within the meaning of U.S. Treasury Regulations Section 5f.103-1(c) (or any other successor provision of such regulations) and U.S. Proposed Treasury Regulations Section 1.163-5(b) and to comply with other requirements of applicable Tax law.
Because the Company is not making (and will not make) an election to be treated as an association taxable as a corporation under Section 301.7701-3(a) of the Treasury Regulations, and because the Company is a business entity that has a single owner and is not a corporation, it is expected to be disregarded as an entity separate from its owner for federal income tax purposes under Section 301.7701-3(b)(1) of the Treasury Regulations.