NMTC Program Income Tax Regulations. “NMTC Program Income Tax Regulations” shall mean the regulations promulgated by the Internal Revenue Service at 26 C.F.R. 1.45D-1, together with any amendment or interpretation of those regulations as may be promulgated by the Internal Revenue Service through guidance published in the Internal Revenue Bulletin or the Federal Register, which provide guidance for taxpayers claiming the New Markets Tax Credit under IRC § 45D.
Appears in 9 contracts
Samples: Allocation Agreement, Allocation Agreement (Independent Bank Corp), Allocation Agreement
NMTC Program Income Tax Regulations. “NMTC Program Income Tax Regulations” shall mean the regulations promulgated by the Internal Revenue Service at 26 C.F.R. 1.45D-1Part 1.45D- 1, together with any amendment or interpretation of those regulations as may be promulgated by the Internal Revenue Service through guidance published in the Internal Revenue Bulletin or the Federal Register, which provide guidance for taxpayers claiming the New Markets Tax Credit under IRC § 45D.
Appears in 3 contracts
Samples: Allocation Agreement, Allocation Agreement, Allocation Agreement
NMTC Program Income Tax Regulations. “NMTC Program Income Tax Regulations” shall mean the regulations promulgated by the Internal Revenue Service at 26 C.F.R. 1.45D-1, together with any amendment or interpretation of those regulations as may be promulgated by the Internal Revenue Service through guidance published in the Internal Revenue Bulletin or the Federal Register, which provide guidance for taxpayers claiming the New Markets Tax Credit under IRC § 45D.45D
Appears in 2 contracts
Samples: Allocation Agreement, Allocation Agreement
NMTC Program Income Tax Regulations. “NMTC Program Income Tax Regulations” shall mean the regulations promulgated by the Internal Revenue Service at 26 C.F.R. Part 1.45D-1, together with any amendment or interpretation of those regulations as may be promulgated by the Internal Revenue Service through guidance published in the Internal Revenue Bulletin or the Federal Register, which provide guidance for taxpayers claiming the New Markets Tax Credit under IRC § 45D.45D
Appears in 1 contract
NMTC Program Income Tax Regulations. “NMTC Program Income Tax Regulations” shall mean the regulations promulgated by the Internal Revenue Service at 26 C.F.R. 1.45D-1Part 1.45D- 1, together with any amendment or interpretation of those regulations as may be promulgated by the Internal Revenue Service through guidance published in the Internal Revenue Bulletin or the Federal Register, which provide guidance for taxpayers claiming the New Markets Tax Credit under IRC § 45D.45D
Appears in 1 contract
Samples: Allocation Agreement
NMTC Program Income Tax Regulations. “NMTC Program Income Tax Regulations” " shall mean the regulations promulgated by the Internal Revenue Service at 26 C.F.R. 1.45D-1, together with any amendment or interpretation of those regulations as may be promulgated by the Internal Revenue Service through guidance published in the Internal Revenue Bulletin or the Federal Register, which provide guidance for taxpayers claiming the New Markets Tax Credit under IRC § 45D.C.F.R.
Appears in 1 contract
