Tax Treatment of Trust Certificate Register and Transfer Provisions. The provisions in this Article III relating to the Trust Certificate Register and transfers of the Trust Certificate are intended to comply with the requirements that the Trust Certificate must meet in order to be considered in “registered form” within the meaning of Treasury Regulation section 1.871-14(c) and shall be interpreted consistently therewith.
Appears in 40 contracts
Samples: Trust Agreement (Exeter Automobile Receivables Trust 2024-5), Trust Agreement (Exeter Automobile Receivables Trust 2024-5), Trust Agreement (Exeter Automobile Receivables Trust 2024-4)
