Examples of A closing in a sentence
A closing date shall then be agreed to in good faith no later than 30 days after the notice, at which time Optionee shall pay the purchase price of the Shares being purchased, and Optionor shall deliver to Optionee the certificates for shares duly endorsed.
A closing agreement with respect to any taxable period ending subsequent to the date of the agreement is subject to any change in or modification of the law enacted subsequent to the date of the agree- ment and applicable to such taxable period, and each such closing agree- ment shall so recite.
A closing agreement may also be entered into in order to provide a ‘‘determination’’, as defined in section 1313 of the Code, and for the purpose of allowing a deficiency dividend deduc- tion under section 547 of the Code.
A closing agreement may be entered into in any case in which there appears to be an advantage in having the case permanently and conclusively closed, or where good and sufficient reasons are shown by the taxpayer for desiring a closing agreement and it is deter- mined by the Commissioner or his rep- resentatives that the Government will sustain no disadvantage through con- summation of such an agreement.
A closing agreement constitutes an agreement between the Service and the Plan Sponsor that is binding with respect to the tax matters identified therein for the periods specified.