Section 336(e) Election definition

Section 336(e) Election has the meaning set forth in Section 7.06.
Section 336(e) Election has the meaning set forth in Section 3.4.
Section 336(e) Election shall have the meaning set forth in Section 4(d).

Examples of Section 336(e) Election in a sentence

  • Section 336(e) Election Section 1.179-4(c)(2) provides that property deemed to have been acquired by a new target corporation as a result of a section 338 election will be considered acquired by purchase for purposes of §1.179-4(c)(1).

  • It is intended that a Section 336(e) Election will have no effect unless the Distribution is a “qualified stock disposition,” as defined in Treasury Regulations Section 1.336(e)-1(b)(6), by reason of the application of Treasury RegulationsSection 1.336-1(b)(5)(i)(B) or Treasury Regulations Section 1.336-1(b)(5)(ii), or under any comparable provisions of state, local or non-U.S. law in any other jurisdiction.

  • One participant argued that making such support more dependent on responsibilities, whether at home or abroad, should not be seen as encroaching on other States’ sovereignty but as the home State acting more responsibly within an interconnected international system.

  • Potential partners include FRANZ Agreement allies (France, Australian and New Zealand), the United States Geological Survey (USGS), the National Oceanic and Atmospheric Administration (NOAA), and the US Navy and Air Force.

  • Section 336(e) Election Effective for certain sales, exchanges, or distributions of stock made by a domestic corporation on or after May 15, 2013, regulations under section 336(e) permit, in certain circumstances, a domestic corporation to elect to treat a sale, exchange, or distribution of the stock of a corporation as an asset sale.


More Definitions of Section 336(e) Election

Section 336(e) Election shall have the meaning set forth in Section 7.06 of this Agreement.
Section 336(e) Election has the meaning set forth in the Tax Matters Agreement.
Section 336(e) Election has the meaning set forth in Section 7.06. “Section 7.02(e) Acquisition Transaction” means any transaction or series of transactions that is not a Proposed Acquisition Transaction but would be a Proposed Acquisition Transaction if the percentage reflected in the definition of Proposed Acquisition Transaction were 25% instead of 40%.
Section 336(e) Election means an election made pursuant to Section 336(e) of the Code.
Section 336(e) Election shall have the meaning assigned to it in Section 15.01.
Section 336(e) Election has the meaning set forth in Section 10(a). “Section 9(b)(iv)(F) Acquisition Transaction” has the meaning set forth in Section 9(b)(iv)(F).
Section 336(e) Election means an election described in Section 336(e) of the Code with respect to the RHW Spinout. The term “Section 336(e) Election” shall include any corresponding election under state or local Law pursuant to which a separate election is permissible with respect to the RHW Spinout.