Examples of United States Tax Person in a sentence
In the event that the Issuer is required to be treated as a partnership for United States federal income tax purposes, the Certificateholder that is a United States Tax Person holding the largest Certificate Percentage Interest shall be designated the “tax matters partner” of the Issuer pursuant to Code section 6231(a)(7)(A) of the Code and shall sign the tax return of the Issuer.
In the event that the Issuer is required to be treated as a partnership for United States federal income tax purposes, the Certificateholder that is a United States Tax Person holding the largest Certificate Percentage Interest shall sign the tax returns of the Issuer.
Indeed, the MPA merely requires that “the Custodian shall take those steps that are reasonable under the circumstances to ascertain whether such delegee is properly performing the delegated obligations.” MPA, at 39.
The Borrower shall not permit any person that is not a United States Tax Person to be its member.
Project Validation Report to the Collaboration for Agricultural and Rural Development (CARD) (Vietnam Ministry of Agriculture and Rural Development and the Australian Agency for International Development), February 2009.Ryan, J.G. (1998).