Partnership Tax Audit Rules definition

Partnership Tax Audit Rules means Sections 6221 through 6241 of the Code, together with any final or temporary Treasury Regulations, Revenue Rulings and case law interpreting Sections 6221 through 6241 of the Code (and any analogous provision of state or local tax Law).

Partnership Tax Audit Rules means Sections 6221 through 6241 of the Code, together with any final or temporary Treasury Regulations, Revenue Rulings, and case law interpreting Sections 6221 through 6241 of the Code (and any analogous provision of state or local tax Law).

Partnership Tax Audit Rules means Sections 6221 through 6241 of the Code, as amended by the Bipartisan Budget Act of 2015, together with any guidance issued thereunder or successor provisions and any similar provision of state or local tax laws.

Examples of Partnership Tax Audit Rules in a sentence

• The Manager is hereby designated the “Tax Matters Partner” (as defined in Code §6231, to the extent applicable for taxable years beginning before January 1, 2018) and as the “partnership representative” of the Company for purposes of the Partnership Tax Audit Rules.

• For each taxable year that the Partnership Tax Audit Rules are applicable to the Fund, the following provisions shall apply: [The General Partner is hereby designated as the “partnership representative” within the meaning of Section 6223(a) of the Code (the “Partnership Representative”), and shall appoint an individual chosen by the General Partner in its sole and absolute discretion to serve as the “designated individual” under the Partnership Tax Audit Rules (the “Designated Individual”).

• The “partnership representative,” as defined in the Partnership Tax Audit Rules, of the Partnership shall be the AIFM or its designee (the " Partnership Representative").

• The Fund is hereby designated as the “ partnership representative” within the meaning of Section 6223(a) of the Code (the “Partnership Representative”), and shall appoint a natural person to serve as the “designated individual,” within the meaning of the Partnership Tax Audit Rules (the “Designated Individual”), to act on behalf of the Partnership Representative.

• From this it can be inferred that most participants haven’t received the agreed training which were selected on the review meeting with their superior.

More Definitions of Partnership Tax Audit Rules

Partnership Tax Audit Rules means Sections 6221 through 6241 of the Code, as amended, together with any final or temporary Treasury Regulations, Revenue Rulings, and case law interpreting Sections 6221 through 6241 of the Code, as amended (and any analogous provision of state or local tax law), as in effect following the enactment of the Bipartisan Budget Act of 2015.

Partnership Tax Audit Rules means Sections 6221 through 6241 of the Code, together with any guidance issued thereunder or successor provisions and any similar provision of state and local tax laws.

Partnership Tax Audit Rules. The meaning specified in Section 7.17(l).

Partnership Tax Audit Rules means the provisions of Subchapter C of Subtitle A, Chapter 63 of the Code, as amended by the Bipartisan Budget Act of 2015, P.L. 114-74 (together with any subsequent amendments thereto, Treasury Regulations promulgated thereunder, and published administrative interpretations thereof), or any similar provisions or procedures established by any state or local Taxing Authority.

Partnership Tax Audit Rules. Sections 6221 through 6241 of the Code together with any guidance issued thereunder or successor provisions and any similar provision of state or local tax laws.

Partnership Tax Audit Rules means Code Sections 6621 through 6241, as amended by the Bipartisan Budget Act of 2015, together with any subsequent amendments thereto, Treasury Regulations promulgated thereunder, and published administrative interpretations thereof and any similar provision of state or local laws.

Partnership Tax Audit Rules has the meaning set forth in Section 9.3.