Common use of Equity Investment Clause in Contracts

Equity Investment. “Equity Investment” shall mean pursuant to IRC § 45D(b)(6) and 26 C.F.R. 1.45D-1(c)(2), any stock (other than nonqualified preferred stock as defined in IRC § 351(g)(2)) in an entity that is a corporation and any capital interest in an entity that is a partnership for federal tax purposes.

Appears in 1 contract

Samples: Allocation Agreement (Independent Bank Corp)

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Equity Investment. “Equity Investment” shall mean pursuant to IRC § 45D(b)(6) and 26 C.F.R. 1.45D-1(c)(21.45D-1T(c)(2), any stock (other than nonqualified preferred stock as defined in IRC § 351(g)(2)) in an entity that is a corporation and any capital interest in an entity that is a partnership for federal tax purposes.

Appears in 1 contract

Samples: Disclaimer

Equity Investment. “Equity Investment” shall mean pursuant to IRC § 45D(b)(6) and 26 C.F.R. Part 1.45D-1(c)(2), any stock (other than nonqualified preferred stock as defined in IRC § 351(g)(2)) in an entity that is a corporation and any capital interest in an entity that is a partnership for federal tax purposes.

Appears in 1 contract

Samples: Allocation Agreement (Independent Bank Corp)

Equity Investment. Equity Investment" shall mean pursuant to IRC § Section 45D(b)(6) and 26 C.F.R. 1.45D-1(c)(21.45D-1T(c)(2), any stock (other than nonqualified preferred stock as defined in IRC § Section 351(g)(2)) in an entity that is a corporation and any capital interest in an entity that is a partnership for federal tax purposes.

Appears in 1 contract

Samples: Allocation Agreement (Independent Bank Corp)

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Equity Investment. “Equity Investment” shall mean pursuant to IRC § 45D(b)(6) and 26 C.F.R. 1.45D-1(c)(21.45D-l(c)(2), any stock (other than nonqualified preferred stock as defined in IRC § 351(g)(2)) in an entity that is a corporation and any capital interest in an entity that is a partnership for federal tax purposes.

Appears in 1 contract

Samples: Allocation Agreement (Independent Bank Corp)

Equity Investment. Equity Investment" shall mean pursuant to IRC § Section 45D(b)(6) and 26 C.F.R. 1.45D-1(c)(2), any stock (other than nonqualified preferred stock as defined in IRC § Section 351(g)(2)) in an entity that is a corporation and any capital interest in an entity that is a partnership for federal tax purposes.

Appears in 1 contract

Samples: Allocation Agreement (Independent Bank Corp)

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