Returns Covered Sample Clauses

Returns Covered. If any member of an AXP Combined Group and any member of an Ameriprise Combined Group are required to file, or if AXP elects that any member of an AXP Combined Group and any member of an Ameriprise Combined Group shall file a Combined Return for any taxable years, or where any U.S. state or local Taxing authority successfully asserts such a combined filing requirement, the allocation and settlement of amounts due between the Parties shall be governed by this Article III.
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Returns Covered. If any member of an EWS Combined Group and any member of an SNI Combined Group are required to file, or if the Parties elect that any member of an EWS Combined Group and any member of an SNI Combined Group shall file a Combined Return for any taxable years, or where any U.S. state or local Taxing authority successfully asserts such a combined filing requirement, the allocation and settlement of amounts due between the Parties shall be governed by this Article III.
Returns Covered. If Journal Spinco or any Journal Spinco Affiliate is required to join in a Journal Combined Return, the allocation and settlement of amounts due among the Parties shall be governed by this Article III. Journal Spinco irrevocably designates and agrees to cause each of its Affiliates to so designate Journal as its agent to take any and all actions necessary or incidental to the preparation and filing of Journal Combined Returns.
Returns Covered. If Scripps Spinco or any Scripps Spinco Affiliate is required to join in a Scripps Combined Return, the allocation and settlement of amounts due among the Parties shall be governed by this Article III. Scripps Spinco irrevocably designates and agrees to cause each of its Affiliates to so designate Scripps as its agent to take any and all actions necessary or incidental to the preparation and filing of Scripps Combined Returns.
Returns Covered. The proposed regulations required electronic filing of Forms 1120 and 1120S by corporations required to file at least 250 returns during the calendar year, required to file corporate income tax returns, and that had total assets of $50 million or more as shown on Schedule L of their Form 1120 or 1120S for taxable years ending on or after December 31, 2005. The proposed regulations also required electronic filing of Forms 1120 and 1120S by corporations required to file at least 250 returns during the calendar year, required to file corporate income tax returns, and that had total assets of $10 million or more as shown on Schedule L of their Form 1120 or 1120S for taxable years ending on or after December 31, 2006. The proposed regulations also required electronic filing of Form 990, Return of Organization Exempt From Income Tax, by organizations required to file at least 250 returns during the calendar year, required to file Form 990 and that had, for a taxable year ending on or after December 31, 2005, total assets as of the end of the taxable year of $100 million or more or that, for a taxable year ending on or after December 31, 2006, had total assets as of the end of the taxable year of $10 million or more. The proposed regulations also required electronic filing of Form 990–PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation, regardless of total assets, by organizations required to file at least 250 returns during the calendar year that were required to file Form 990–PF for taxable years ending on or after December 31, 2006. Except as described in the preamble, the final regulations clarify that the electronic filing requirement applies to all members of the Form 1120 and Form 1120S series of returns, including amended and superseding returns, and to all members of the Form 990 series of returns, including amended and superseding returns. A member of the Form 1120 series includes, for example, the Form 1120–F, U.S. Income Tax Return of a Foreign Corporation. The IRS currently does not have the capability to accept electronic filing of certain types of Form 1120, Form 1120S, and Form 990 series of returns, such as a Form 1120 for a taxpayer that has changed its accounting period, or a Form 990 or Form 990–PF for an organization not recognized as exempt or one that has an application for exempt status pending. These regulations thus exclude those returns from the electronic filing requirement....
Returns Covered. If Lottery and Games are required or elect to file a Combined Return for any taxable years, or where any U.S. state or local Taxing authority successfully asserts such a combined filing requirement, the allocation and settlement of amounts due between the Parties shall be governed by this Article III.
Returns Covered. If any member of a Wendy’s Combined Group and any member of a Txx Hortons Combined Group are required to file, or if Wendy’s elects that any member of a Wendy’s Combined Group and any member of a Txx Hortons Combined Group shall file a Combined Return, or where any U.S. state or local Tax Authority successfully asserts such a combined filing requirement for any taxable years, the allocation and settlement of amounts due between the Parties shall be governed by this Article IV and by the indemnity provisions of Article XI.
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Related to Returns Covered

  • PERSONS COVERED This Agreement shall apply to persons who are residents of one or both of the Contracting States.

  • PROGRAMS COVERED 4.1 The State's threshold and its major Federal assistance programs shall be determined based on State Single Audit Report for fiscal year ending 06/30/2020. All major Federal assistance programs shall be covered by this Agreement, unless otherwise specified in section 4.4 of this Agreement. 4.2 The State's threshold for major Federal assistance programs is $60,000,000. The following programs meet or exceed the threshold and are not excluded in Section 4.4: CFDA Program Name 10.551 Supplemental Nutrition Assistance Program 10.553 School Breakfast Program 10.555 National School Lunch Program 10.557 Special Supplemental Nutrition Program for Women, Infants, and Children

  • TAXES COVERED 1. The taxes which are the subject of this Agreement are taxes of every kind and description imposed in the Contracting Parties. 2. This Agreement shall also apply to any identical or any substantially similar taxes imposed after the date of signature of the Agreement in addition to or in place of the existing taxes. The competent authorities of the Contracting Parties shall notify each other of any substantial changes to the taxation and related information gathering measures covered by the Agreement.

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