Imputed Underpayment definition

Imputed Underpayment means an imputed underpayment under Section 6225 of the Code, as amended by the BBA.

Imputed Underpayment shall have the meaning set forth in Section 12.7.2(a).

Imputed Underpayment is defined in Section 6.26(b).

Examples of Imputed Underpayment in a sentence

• Imputed Underpayment Amounts also shall include any imputed underpayment within the meaning of Section 6225 of the Partnership Audit Provisions paid (or payable) by any entity treated as a partnership for U.S. federal income tax purposes in which the Company holds (or has held) a direct or indirect interest other than through entities treated as corporations for U.S. federal income tax purposes to the extent that the Company bears the economic burden of such amounts, whether by applicable Law or contract.

• Allocation of Adjustments That Do Not Result in an Imputed Underpayment Generally, the proposed regulations are silent with respect to the allocation of adjustments that do not result in an imputed underpayment, leaving their allocation to the partnership agreement.

• The reliability of the system seems to deteriorate slightly with a decreasing value for l.

• If market competition restrictions take place in sector with higher negotiation power by unions, then the effect on employment can be larger.

• In the event adjustments to partnership-related items arising directly or indirectly from a Partnership Level Audit result in a State Imputed Underpayment for the Partnership, the Partnership shall notify [State Agency] at the time the Federal Adjustments Report is filed of its election for the Partnership to: Partnership Pays Election.

More Definitions of Imputed Underpayment

Imputed Underpayment means the amount determined by applying the applicable [State] income tax rate, as determined under subsection C(4)(a), to all partnership adjustments made by a Partnership Level Audit properly apportioned to [State].

Imputed Underpayment is defined in Section 4.4(d) of this Xxxxx X.

Imputed Underpayment means any “imputed underpayment” (as determined under Section 6225 of the Code (as enacted by the Budget Act, or a corresponding provision of state or local law)) paid (or payable) by the Company as a result of an adjustment with respect to any Company item, including any interest, adjustment to tax or penalties with respect to any such adjustment.

Imputed Underpayment. Has the meaning set forth in Section 6225 of the Code.

Imputed Underpayment is defined in ‎Section 4.4(b) of this ‎Annex C.

Imputed Underpayment is defined in Section 5.9.1.

Imputed Underpayment means that amount of tax finally determined to be due under Section 6225 of the Code with respect to adjustments to the Company’s items of income, gain, loss, deduction, or credit for any Company taxable year.