Contingent Payment Regulations definition
Examples of Contingent Payment Regulations in a sentence
Even if the Contingent Payment Regulations do not apply to the notes, other alternative U.S. federal income tax characterizations of the notes are possible which, if applied, also could affect the timing and the character of a U.S. Holder’s income or loss.
Also, if the IRS were successful in asserting that the Notes were subject to the Contingent Payment Regulations, the timing and character of income thereon would be affected.
Even if the Contingent Payment Regulations do not apply to ▇▇▇▇, other alternative U.S. federal income tax characterizations of ▇▇▇▇ are possible which, if applied, also could affect the timing and the character of a U.S. Holder’s income or loss.
Even if the Contingent Payment Regulations do not apply to LIRNs, other alternative U.S. federal income tax characterizations of LIRNs are possible which, if applied, also could affect the timing and the character of a U.S. Holder’s income or loss.