USRPI definition
USRPI means “United States real property interest” as defined in Section 897(c)(1) of the Code, and Treasury Regulation Section 1.897-1(c).
USRPI means United States real property interest, as defined in the Code; and
USRPI has the meaning set forth in Section 4.6(c).
Examples of USRPI in a sentence
However, no assurance can be given that LS’s stock will not become a USRPI.
It is not currently anticipated that LS’s stock will constitute a USRPI.
We will be required to withhold tax equal to 35% of the amount of the distribution that is attributable to net USRPI capital gains.
In such case, the portion of the distribution attributable to USRPI capital gains received by such Non-U.S. Holder would be treated as an ordinary dividend, described above.
Furthermore, the extent the Received Interest is attributable to a USRPI will be the same as the extent the Transferred Interest is attributable to a USRPI.
More Definitions of USRPI
USRPI. ’ means a U.S. real property interest as defined under Section 897(c) of the Internal Revenue Code.
USRPI has the meaning ascribed thereto in Section 2.15;
USRPI means US real property interests;
USRPI shall have the meaning set forth in Section 3.2(f). “VAT” means, in relation to any jurisdiction within the European Community, the value added tax provided for in Directive 2006/112/EC and charged under the provisions of any national legislation implementing that directive or Directive 77/388/EEC together with legislation supplemental thereto and, in relation to any other jurisdiction, the equivalent Tax (if any) in that jurisdiction. “WARN Act” shall have the meaning set forth in Section 4.14. “Welfare Plan” shall have the meaning set forth in Section 4.15(a).
USRPI shall have the meaning set forth in Section 3.2(f).
USRPI has the meaning given that term in Section 5.08(c).
USRPI has the meaning set forth in Section 897(c) and Section 897(g) of the Code.