Winding Up Year definition
Winding Up Year means the taxable year of the Company in which all of its assets are disposed of, or the Company liquidates.
Winding Up Year means the fiscal year in which an event described in Section 11.1 occurs, and each succeeding fiscal year, provided that if an event described in Section 11.1 occurs after the last day of a fiscal year but before the due date of the Company’s federal income tax return (determined without regard to extensions) for such fiscal year, the fiscal year preceding the fiscal year in which an event described in Section 11.1 occurs shall be a Winding Up Year.
Winding Up Year means the Taxable Year of the Company in which any of the events specified in Section 11.01 occur or any other event which causes the Company to be subject to Section 11.02 and each succeeding Taxable Year; provided however, if such disposition or liquidation occurs before the date on which the federal tax return of the Company must be filed for the previous tax year (without regard to extensions), the Winding Up Year shall, at the election of BH/RE, also include the immediately prior Taxable Year of the Company.
More Definitions of Winding Up Year
Winding Up Year means each Fiscal Year of the Partnership in which an event described in Section 13.1 occurs, and each succeeding Fiscal Year.
Winding Up Year means the Taxable Year of the Partnership in which all of its assets are disposed of or the Partnership liquidates and each succeeding Taxable Year.
Winding Up Year means the U.S. taxable year of the Company in which all of its assets are disposed of, or the Company liquidates (whichever occurs first), and the immediately preceding taxable year if the disposition or liquidation occurs prior to the due date (without regard to extensions) for filing the Company's federal income tax return for the year immediately preceding the year of disposition or liquidation.
Winding Up Year means the U.S. taxable year of the Partnership in which all its assets are disposed of, or the Partnership liquidates (whichever occurs first), and the immediately preceding taxable year if the disposition or liquidation occurs prior to the due date (without regard to extensions) for filing the Partnership’s federal income tax return for the year immediately preceding the year of disposition or liquidation.