Guaranteed Investment Contracts. The purchase price of a Guaranteed Investment Contract is treated as its fair market value on the purchase date if all of the following requirements are met:
Appears in 8 contracts
Samples: Supplemental Financing Agreement, Tax Compliance Agreement, Tax Compliance Agreement
Guaranteed Investment Contracts. The purchase price of a Guaranteed Investment Contract is treated as its fair market value on the purchase date if all of the following requirements are met:
Appears in 2 contracts