Conduit entity definition

Conduit entity means a legal entity to which real property is conveyed without full consideration by a grantor who owns a direct or indirect interest in the entity or a successor entity.

Conduit entity means an organization described in § 501(c)(3) of the Internal Revenue Code that

Conduit entity means an inter- mediate entity whose participation in the financing arrangement may be dis- regarded in whole or in part pursuant to this section, whether or not the dis- trict director has made a determina- tion that the intermediate entity should be disregarded under paragraph (a)(3)(i) of this section.

Examples of Conduit entity in a sentence

• Marlyn, Conduit entity rules are key to IP planning, International Tax Review, (London: Oct 2005), p 1.

• Conduit entity Income from services must be taxed to the taxpayer rendering the service and income from property must be taxed to the owner of the property.

• Conduit entity Income from services must be taxed to the 6taxpayer rendering the service and income from property must be taxed to the owner of theproperty.

• The Offshore Payments were made either directly to the Offshore Companies or into an account held by Conduit Nominees or another Conduit entity.

• Annual Accounting Period ConceptAll taxpayers must report the results of their 1operations on an annual basis.2. Conduit entity Income from services must be taxed to the 6taxpayer rendering the service and income from property must be taxed to the owner of theproperty.3. Fiscal year A tax year that ends on December 31.

More Definitions of Conduit entity

Conduit entity means any entity treated as a "conduit" under U.S. Treasury Regulation Section 1.881-3 or applicable successor provision.

Conduit entity means an organization described in section 501(c)(3) of the Internal Revenue Code qualified as a public charity under section 509(a)(2) or 509(a)(3) of the Internal Revenue Code, or any other appropriate legal entity selected by the state institution, whose corporate purpose allows it to perform the functions and obligations of a conduit entity pursuant to the terms of a financing agreement.

Conduit entity means an inter- mediate entity whose participation in the financing arrangement may be dis- regarded in whole or in part pursuant to this section, whether or not the di- rector of field operations has made a determination that the intermediate entity should be disregarded under paragraph (a)(3)(i) of this section.

Conduit entity means an organization described in § 501(c)(3) of the Internal Revenue Code that qualifies as a public charity under § 509(a)(2) or 509(a)(3) of the Internal Revenue Code, and the purposes of which entity allow it to perform the functions and obligations of a conduit entity prescribed in a financing agreement.

Conduit entity means an organization described in 20

Conduit entity as defined in Section 2.18(a).

Conduit entity is defined in CLAUSE (d) of SECTION 6.6.