United States Taxation definition

United States Taxation. Material Commonwealth of Pennsylvania Tax Matters" and "ERISA Considerations" fairly summarize the matters described therein;
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United States Taxation and "Plan of Distribution" in the Prospectus relating to the Notes, dated December 20, 1996, attached hereto and hereinafter referred to as the "Prospectus." Defined terms used herein but not defined herein shall have the meanings assigned to them in the Distribution Agreement, the Prospectus or the Prospectus Supplement, as appropriate. The Notes will be represented either by Global Notes delivered to The Depository Trust Company ("DTC") or its nominee and recorded in the book-entry system maintained by DTC or such nominee ("Book-Entry Notes") or by certificates delivered to the Holders thereof or Persons designated by such Holders ("Certificated Notes"). Notes for which interest is calculated on the basis of a fixed interest rate are referred to herein as "Fixed Rate Notes." Notes for which interest is calculated at a rate or rates determined by reference to an interest rate formula are referred to herein as "Floating Rate Notes."
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United States Taxation and "Underwriting" insofar as they relate to the Indenture, the Securities, the Guarantee or this Agreement or to provisions of the federal laws of the United States, the laws of the State of New York or the Delaware General Corporation Law (the "DGCL") therein described, and that they do not express any opinion or belief as to financial statements or as to other financial data derived from accounting records contained in or described in the Registration Statement or the Prospectus, or as to the statement of eligibility and qualification of the Trustee under the Indenture; and that their letter is furnished as special counsel for the Company and is solely for the benefit of the several Underwriters; in giving such opinion, such counsel may state that they express no opinion as to the laws of any jurisdiction other than the federal laws of the United States, the laws of the State of New York and the DGCL. Such counsel may also state that, insofar as such opinion involves factual matters, they have relied, to the extent they deem proper, upon certificates of officers of the Company and the subsidiaries of the Company and certificates of public officials.
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Examples of United States Taxation in a sentence

  • In our opinion, the discussions under the caption "United States Taxation" in the Prospectus included as part of the Registration Statement are correct in all material respects.

  • United States Taxation General This section summarizes the material U.S. federal income tax consequences of owning and disposing of shares of our common stock.

  • We hereby consent to the filing of this opinion as an exhibit to the Registration Statement and to the reference to us under the heading "United States Taxation" in the Prospectus.

  • Based on the foregoing, we are of the opinion that the legal conclusions contained in the Registration Statement under the caption "United States Taxation" are correct in all material respects, and the discussion thereunder does not omit any material provision with respect to the matters covered.

  • We hereby consent to the filing of this opinion as an exhibit to a Current Report on Form 8–K filed with the Securities and Exchange Commission and thereby incorporated by reference into the Registration Statement and to the reference to us under the heading “Material United States Taxation Considerations” in the Prospectus Supplement.

  • The inclusion of this Section 2.1.5(f) is not an admission by any Purchaser that it is subject to United States Taxation.

  • We consent to the filing of this opinion as an Exhibit to the Registration Statement and to the references to this firm under the headings "Legal Matters" and "United States Taxation" in the Prospectus included in the Registration Statement.

  • The statements in the Prospectus under the caption "Description of Securities", "Description of Notes" and "United States Taxation", or any similar caption, insofar as they summarize certain contracts, instruments or documents, fairly and accurately present the information disclosed therein in all material respects.

  • Based on and subject to the foregoing, we are of the opinion that the statements in the Registration Statement and the Prospectuses (as amended and supplemented through the date of issuance) under the captions "United States Federal Income Tax Consequences" and "United States Taxation of Non-U.S. Persons," to the extent they constitute matters of law or legal conclusions with respect thereto, have been prepared or reviewed by us and are correct in all material respects.

  • We hereby consent to the filing with the Securities and Exchange Commission of this opinion as an exhibit to the Registration Statement and to the reference to us under the heading “Material United States Taxation Considerations” in the Prospectus.


More Definitions of United States Taxation

United States Taxation and "Plan of Distribution" insofar as they relate to provisions of documents or of United States Federal tax law therein described. It is understood that such counsel need express no opinion as to the respective Statements of Eligibility (Form T-1s) under the 1939 Act of the Senior Trustee and the Subordinated Trustee, as to the financial statements or other financial data contained in the Registration Statement or the Prospectus or any statements or omissions relating to non-U.S. matters or information contained therein. EXHIBIT E ------- - WACHOVIA CORPORATION OFFICER'S CERTIFICATE Pursuant to Section 6(b) of the Distribution Agreement, dated May __, 2002 (the "Distribution Agreement"), among Wachovia Corporation (the "Company"), First Union Securities, Inc. doing business under the trade name "Wachovia Securities" and each of the agents listed on Schedule I thereto, the undersigned officer hereby certifies, on behalf of the Company that, to the best of his knowledge, after reasonable investigation:
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Related to United States Taxation

  • United States Tax Person A citizen or resident of the United States, a corporation, partnership or other entity created or organized in, or under the laws of, the United States, any State thereof or the District of Columbia, an estate whose income from sources without the United States is includible in gross income for United States federal income tax purposes regardless of its source or a trust if a court within the United States is able to exercise primary supervision over the administration of the trust and one or more United States Tax Persons have the authority to control all substantial decisions of the trust, all within the meaning of Section 7701(a)(30) of the Code (or, to the extent provided in the applicable Treasury Regulations, certain trusts in existence on August 20, 1996 that have elected to be treated as United States Tax Persons).

  • United States Bankruptcy Code means the Bankruptcy Reform Act of 1978, as amended and as codified in Title 11 of the United States Code, as amended from time to time hereafter, or any successor federal bankruptcy law.

  • Non-United States Tax Person Any Person other than a United States Tax Person.

  • United States Trustee means the Office of the United States Trustee for the District of Delaware.

  • United States and “U.S.” mean the United States of America.

  • Outside the United States means a location outside the geographic boundaries of the United States, Puerto Rico, the United States Virgin Islands, and any territory, insular possession, or other location subject to the jurisdiction of the United States.

  • United States Citizen shall have the meaning set forth in Section 3.02.

  • Citizen of the United States has the meaning specified for such term in Section 40102(a)(15) of Title 49 of the United States Code or any similar legislation of the United States enacted in substitution or replacement therefor.

  • United States Alien means any Person who, for United States Federal income tax purposes, is a foreign corporation, a non-resident alien individual, a non-resident alien fiduciary of a foreign estate or trust, or a foreign partnership one or more of the members of which is, for United States Federal income tax purposes, a foreign corporation, a non-resident alien individual or a non-resident alien fiduciary of a foreign estate or trust.

  • United means United Airlines, Inc., a Delaware corporation, and its successors and assigns.

  • United States Tax Compliance Certificate has the meaning specified in Section 3.01.

  • foreign tax means any Foreign Income Taxes or Foreign Other Taxes.

  • United States Forces Korea (USFK) means the subordinate unified command through which US forces would be sent to the Combined Forces Command fighting components.

  • States “An individual shall not be held criminally or civilly liable under any federal or state trade secret law for the disclosure of a trade secret that (A) is made (i) in confidence to a federal, state, or local government official, either directly or indirectly, or to an attorney; and (ii) solely for the purpose of reporting or investigating a suspected violation of law; or (B) is made in a complaint or other document filed in a lawsuit or other proceeding, if such filing is made under seal.” Accordingly, Grantee shall have the right to disclose in confidence trade secrets to federal, state, and local government officials, or to an attorney, for the sole purpose of reporting or investigating a suspected violation of law. Grantee shall also have the right to disclose trade secrets in a document filed in a lawsuit or other proceeding, but only if the filing is made under seal and protected from public disclosure. Nothing in this Agreement is intended to conflict with 18 U.S.C. § 1833(b) or create liability for disclosures of trade secrets that are expressly allowed by 18 U.S.C. § 1833(b).

  • United States shareholder means, with respect to any foreign corporation, a United States person who owns, or is considered as owning, 10 percent or more of the total combined voting power of all classes of stock entitled to vote of such foreign corporation.

  • Disqualified Non-United States Tax Person With respect to any Class R Certificate, any Non-United States Tax Person or agent thereof other than: (1) a Non-United States Tax Person that (a) holds such Class R Certificate and, for purposes of Treasury Regulations Section 1.860G-3(a)(3), is subject to tax under Section 882 of the Code, (b) certifies that it understands that, for purposes of Treasury Regulations Section 1.860E-1(c)(4)(ii), as a holder of such Class R Certificate for United States federal income tax purposes, it may incur tax liabilities in excess of any cash flows generated by such Class R Certificate and intends to pay taxes associated with holding such Class R Certificate, and (c) has furnished the Transferor, the Trustee, the Certificate Administrator and the Tax Administrator with an effective IRS Form W-8ECI or successor form and has agreed to update such form as required under the applicable Treasury regulations; or (2) a Non-United States Tax Person that has delivered to the Transferor, the Trustee, the Certificate Administrator and the Tax Administrator an opinion of nationally recognized tax counsel to the effect that (x) the Transfer of such Class R Certificate to it is in accordance with the requirements of the Code and the regulations promulgated thereunder and (y) such Transfer of such Class R Certificate will not be disregarded for United States federal income tax purposes.

  • Canadian Tax Act means the Income Tax Act (Canada), as amended.

  • U.S. Tax Code means the United States Internal Revenue Code of 1986, as amended.

  • Foreign Income Tax means any Tax imposed by any foreign country or any possession of the United States, or by any political subdivision of any foreign country or United States possession, which is an income tax as defined in Treasury Regulation Section 1.901-2, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

  • Foreign government means any jurisdiction other than the one embraced within the United States, its territories, and its possessions.

  • Income Tax Act means the Income Tax Act (Canada), as amended from time to time;