Guaranteed Investment Contracts. The City is applying Regulations § 1.148- 5(d)(6)(iii)(A) as amended by the Proposed Regulations (relating to electronic bidding of Guaranteed Investment Contracts) to the Certificates. 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 3 contracts
Samples: Tax Compliance Agreement, Tax Compliance Agreement, Base Lease
Guaranteed Investment Contracts. The City is applying Regulations § 1.148- 5(d)(6)(iii)(A) as amended by the Proposed Regulations (relating to electronic bidding of Guaranteed Investment Contracts) to the Certificates. 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 3 contracts
Samples: Fourth Supplemental Lease Purchase Agreement, Fourth Supplemental Lease Purchase Agreement, Tax Compliance Agreement
Guaranteed Investment Contracts. The City is applying Regulations § 1.148- 5(d)(6)(iii)(A) as amended by the Proposed Regulations (relating to electronic bidding of Guaranteed Investment Contracts) to the CertificatesBonds. 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 1 contract
Samples: Tax Compliance Agreement
