Subchapter M. The Fund has not made and will not make an election under Section 851(b) of the Internal Revenue Code of 1986, as amended (the “CODE”) (or any successor provisions thereto), to be treated as a regulated investment company for federal income tax purposes.
Appears in 13 contracts
Samples: Underwriting Agreement (Tortoise Energy Infrastructure Corp), Underwriting Agreement (Tortoise Energy Capital Corp), Underwriting Agreement (Tortoise Energy Infrastructure Corp)
Subchapter M. The Fund has not made and will not make an election under Section 851(b) of the Internal Revenue Code of 1986, as amended (the “CODECode”) (or any successor provisions thereto), to be treated as a regulated investment company for federal income tax purposes.
Appears in 9 contracts
Samples: Sales Agreement (Tortoise MLP Fund, Inc.), Sales Agreement (Tortoise Energy Infrastructure Corp), Equity Distribution Agreement (Tortoise Energy Capital Corp)
Subchapter M. The Fund has not made and will not make an election under Section 851(b) of the Internal Revenue Code of 1986, as amended (the “"CODE”") (or any successor provisions thereto), to be treated as a regulated investment company for federal income tax purposes.
Appears in 4 contracts
Samples: Underwriting Agreement (Tortoise Energy Capital Corp), Tortoise Energy Capital Corp, Tortoise Energy Infrastructure Corp
Subchapter M. The Fund has not made and will not make an election under Section 851(b) of the Internal Revenue Code of 1986, as amended (the “CODE”"Code") (or any successor provisions thereto), to be treated as a regulated investment company for federal income tax purposes.
Appears in 1 contract
Samples: Tortoise Energy Capital Corp
Subchapter M. The Fund has not made and will not make an election under Section 851(b) of the Internal Revenue Code of 1986, as amended amended, including the regulations and published interpretations thereunder (the “CODECode”) (or any successor provisions thereto), to be treated as a regulated investment company for federal income tax purposes.
Appears in 1 contract
Samples: Underwriting Agreement (Tortoise Energy Capital Corp)
