Federal Income Tax Provisions. If the Trust is treated as a partnership (rather than disregarded as a separate entity) for federal income tax purposes pursuant to Section 2.6, the following provisions shall apply:
Appears in 12 contracts
Samples: Deposit Trust Agreement (Residential Resources Inc), Deposit Trust Agreement (Union Planters Mortgage Finance Corp), Deposit Trust Agreement (Union Planters Home Equity Corp)
Federal Income Tax Provisions. If the Trust is treated as a partnership (rather than disregarded as a separate entity) for federal income and franchise tax purposes pursuant to Section 2.6, all references in this Section to Certificateholder shall include the Depositor in its capacity as a partner of the partnership, and the following provisions shall apply:
Appears in 2 contracts
Samples: Trust Agreement (Crestar Bank /Va), Trust Agreement (Crestar Securitization LLC)
Federal Income Tax Provisions. If the Trust is treated as a partnership (rather than disregarded as a separate entity) for federal income tax purposes pursuant to Section 2.62.06, the following provisions shall apply:
Appears in 2 contracts
Samples: Trust Agreement (Prudential Securities Secured Financing Corp), Trust Agreement (American Business Financial Services Inc /De/)
