Fiscal Year; Tax Matters. (a) The fiscal year of the LLC for accounting and tax purposes shall begin on January 1 and end on December 31 of each year, except for the short taxable years in the years of the LLC’s formation and termination and as otherwise required by the Internal Revenue Code of 1986, as amended (the “Code”), and the Treasury Regulations promulgated thereunder.
Appears in 5 contracts
Samples: Agreement and Plan of Merger (Outerwall Inc), Limited Liability Company Agreement (DMX Holdings, LLC), Limited Liability Company Agreement (Mood US Acquisition1, LLC)
Fiscal Year; Tax Matters. (a) The fiscal year of the LLC Company for accounting and tax purposes shall begin on January 1 and end on December 31 of each year, except for the short taxable years in the years of the LLCCompany’s formation and termination and as otherwise required by the Internal Revenue Code of 1986, as amended (the “Code”). As long as the Company has a single member, the Company shall be a “disregarded entity” under the Code and the Treasury Regulations promulgated thereunderall corresponding provisions of state or local law.
Appears in 4 contracts
Samples: Limited Liability Company Agreement (Revel Entertainment Group, LLC), Limited Liability Company Agreement (Revel Entertainment Group, LLC), Limited Liability Company Agreement (Revel Entertainment Group, LLC)
Fiscal Year; Tax Matters. (a) The fiscal year Fiscal Year of the LLC Company for accounting and tax purposes shall begin on January 1 and end on December 31 of each year, except for the short taxable years in the years of the LLCCompany’s formation and termination and as otherwise required by the Internal Revenue Code of 1986, as amended (the “Code”), and the Treasury Regulations promulgated thereunder.
Appears in 3 contracts
Samples: Limited Liability Company Agreement (Seitel Ip Holdings, LLC), Limited Liability Company Agreement (Seitel Ip Holdings, LLC), Limited Liability Company Agreement (Seitel Ip Holdings, LLC)
Fiscal Year; Tax Matters. (a) The fiscal year Fiscal Year of the LLC Company for accounting and tax purposes shall begin on January 1 and end on December 31 of each year, except for the short taxable years in the years of the LLC’s Company's formation and termination and as otherwise required by the Internal Revenue Code of 1986, as amended (the “"Code”"), and the Treasury Regulations promulgated thereunder.
Appears in 3 contracts
Samples: Limited Liability (Republic Engineered Products Holdings LLC), Operating Agreement (Gaylord National, LLC), Limited Liability Company Agreement (Gaylord Entertainment Co /De)
Fiscal Year; Tax Matters. (a) The fiscal year of the LLC for accounting and tax purposes shall begin on January 1 and end on December 31 of each year, except for the short taxable years in the years of the LLC’s formation and termination and as otherwise required by the Internal Revenue Code of 1986, as amended (the “Code”), and the Treasury Regulations promulgated thereunder.
Appears in 1 contract
Samples: Limited Liability Company Agreement (Ami Celebrity Publications, LLC)
Fiscal Year; Tax Matters. (a) The fiscal year Fiscal Year of the LLC for accounting and tax purposes shall begin on January 1 and end on December 31 of each year, except for the short taxable years in the years of the LLC’s 's formation and termination and as otherwise required by the Internal Revenue Code of 1986, as amended (the “"Code”"), and the Treasury Regulations promulgated thereunder.
Appears in 1 contract
Samples: Limited Liability Company Agreement (Mai Systems Corp)
Fiscal Year; Tax Matters. (a) a. The fiscal year of the LLC for accounting and tax purposes shall begin on January 1 and end on December 31 of each year, except for the short taxable years in the years of the LLC’s formation and termination and as otherwise required by the Internal Revenue Code of 1986, as amended law (the “Code”tax or otherwise), and the Treasury Regulations promulgated thereunder.
Appears in 1 contract
Samples: Limited Liability Company Operating Agreement (Pharmacyclics Inc)
Fiscal Year; Tax Matters. (a) The fiscal year of the LLC Company for accounting and tax purposes shall begin on January 1 and end on December 31 of each yearear, except for the short taxable years in the years of the LLC’s Company's formation and termination and as otherwise required by the United States Internal Revenue Code of 1986, as amended (the “Code”), and the Treasury Regulations promulgated thereunder.
Appears in 1 contract
Samples: Limited Liability Company Agreement (Seven Seas Cruises S. DE R.L.)
Fiscal Year; Tax Matters. (a) The fiscal year Fiscal Year of the LLC for accounting and tax purposes shall begin on January 1 and end on December 31 of each year, except for the short taxable years in the years of the LLC’s formation and termination and as otherwise required by the Internal Revenue Code of 1986, as amended (the “Code”), and the Treasury Regulations promulgated thereunder.
Appears in 1 contract
Samples: Limited Liability Company Agreement (Blue Steel Capital Corp)
Fiscal Year; Tax Matters. (a) The fiscal year Fiscal Year of the LLC for accounting and tax purposes shall begin on January 1 and end on December 31 of each year, except for the short taxable years in the years of the LLC’s formation and termination and as otherwise required by the Internal Revenue Code of 1986, as amended (the “Code”), and the Treasury Regulations promulgated thereunder.
Appears in 1 contract
Samples: Limited Liability Company Agreement (OFS Capital, LLC)
