Section 529 of the internal revenue code means section 529 of
Section 529 of the internal revenue code means section 529 of the internal revenue code of 1986, as amended, and the final regulations issued pursuant to that section.
Internal Revenue Code means the Internal Revenue Code of 1986, as amended.
U.S. Internal Revenue Code means the United States Internal Revenue Code of 1986, as amended.
Federal internal revenue code means the federal internal
Internal Revenue Service or “IRS” means the U.S. Internal Revenue Service or any successor thereto.
Small Business Act means the Small Business Act (15 U.S. Code Chapter 14A – Aid to Small Business).
Section 409A of the Code means the nonqualified deferred compensation rules under Section 409A of the Code and any applicable treasury regulations and other official guidance thereunder.
Section 162(m) of the Code means the exception for performance-based compensation under Section 162(m) of the Code and any applicable treasury regulations thereunder.
the Code means the Pension Regulator’s Code of Practice No 14 governance and administration of public service pension schemes.
Internal Rate of Return means, as of any determination date, the effective discount rate under which the present value of the Inflows associated with an outstanding share of Class J Preferred Stock equals the Outflow on the Issue Date associated with such share. For purposes of calculation of Internal Rate of Return:
Investment Company Act of 1940 means the Investment Company Act of 1940, as amended, and the rules and regulations thereunder.
the 2003 Act means the Health and Social Care (Community Health and Standards) Act 2003.
United States Tax Compliance Certificate has the meaning specified in Section 3.01.
Foreign Pension Plan means any plan, fund (including, without limitation, any superannuation fund) or other similar program established or maintained outside the United States by the Borrower or any one or more of its Subsidiaries primarily for the benefit of employees of the Borrower or such Subsidiaries residing outside the United States, which plan, fund or other similar program provides, or results in, retirement income, a deferral of income in contemplation of retirement or payments to be made upon termination of employment, and which plan is not subject to ERISA or the Code.
Subchapter S Corporation (as defined in the Internal Revenue Code of 1986, as amended), Borrower may pay cash dividends on its stock to its shareholders from time to time in amounts necessary to enable the shareholders to pay income taxes and make estimated income tax payments to satisfy their liabilities under federal and state law which arise solely from their status as Shareholders of a Subchapter S Corporation because of their ownership of shares of stock of Borrower, or (d) purchase or retire any of Borrower's outstanding shares or alter or amend Borrower's capital structure.
IRC means the Internal Revenue Code of 1986, as amended.
Regulation CF means Regulation Crowdfunding promulgated under the Securities Act.
Internal Control Event means a material weakness in, or fraud that involves management or other employees who have a significant role in, the Borrower’s internal controls over financial reporting, in each case as described in the Securities Laws.
Tax Regulations means the regulations passed under the Tax Act, as amended from time to time. “Transfer Agent” means TSX Trust Company, the transfer agent and registrar for the Units.
U.S. Investment Company Act means the United States Investment Company Act of 1940, as amended;
Small business concern means a concern, including its affiliates, that is independently owned and operated, not dominant in the field of operation in which it is bidding on Government contracts, and qualified as a small business under the criteria in 13 CFR Part 121 and size standards in this solicitation.
HUBZone small business concern means a small business concern that appears on the List of Qualified HUBZone Small Business Concerns maintained by the Small Business Administration.
Investment Company Act Event means that the Company shall have received an Opinion of Counsel to the effect that, as a result of the occurrence of a change in law or regulation or a written change in interpretation or application of law or regulation by any legislative body, court, governmental agency or regulatory authority, there is more than an insubstantial risk that the Securities Trust is or will be considered an "investment company" that is required to be registered under the Investment Company Act of 1940, as amended, which change becomes effective on or after the Original Issue Date.
REIT Provisions of the Code means Sections 856 through 860 of the Code and any successor or other provisions of the Code relating to real estate investment trusts (including provisions as to the attribution of ownership of beneficial interests therein) and the regulations promulgated thereunder.
Treasury Regulations means regulations, including proposed or temporary regulations, promulgated under the Code. References herein to specific provisions of proposed or temporary regulations shall include analogous provisions of final Treasury Regulations or other successor Treasury Regulations.
Internal Restructuring shall have the meaning set forth in Section 7.02(f) of this Agreement.
Solvency II Regulation means Commission Delegated Regulation ((EU No. 2015/35).