Apportioning trade or business definition

Apportioning trade or business means a distinct trade or
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Apportioning trade or business means a distinct trade or business whose business income is required to be apportioned under Sections 25101 and 25120, limited, if applicable, by Section 25110, using the same denominator for each of the applicable payroll, property, and sales factors.
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Related to Apportioning trade or business

  • Active Trade or Business means the active conduct (determined in accordance with Section 355(b) of the Code) of the business conducted by the WRECO Group members. For these purposes, members shall include only those members that are part of WRECO’s “separate affiliated group” within the meaning of Section 355(b)(3)(B) of the Code.

  • Similar Business means (1) any business conducted or proposed to be conducted by the Borrower or any of its Restricted Subsidiaries on the Closing Date, and any reasonable extension thereof, or (2) any business or other activities that are reasonably similar, ancillary, incidental, complementary or related to, or a reasonable extension, development or expansion of, the businesses in which the Borrower and its Restricted Subsidiaries are engaged or propose to be engaged on the Closing Date.

  • Sold Entity or Business has the meaning specified in the definition of the term “Consolidated EBITDA.”

  • Acquired Entity or Business has the meaning specified in the definition of the term “Consolidated EBITDA.”

  • Minority Business means a business:

  • Subject Business means the policy or policies that are the subject of the Insurance Business Transfer Plan.

  • Micro Business means a company which either:

  • Licensed Business means the activities connected with the conveyance of

  • SpinCo Business has the meaning set forth in the Separation and Distribution Agreement.

  • minority business enterprise means any small contractor or supplier of materials fifty-one percent or more of the capital stock, if any, or assets of which is owned by a person or persons: (1) who are active in the daily affairs of the enterprise, (2) who have the power to direct the management and policies of the enterprise, and (3) who are members of a minority, as such term is defined in subsection (a) of Connecticut General Statutes § 32-9n; and

  • Certified Minority Business Enterprise means a business which has been certified by the certifying organization or jurisdiction in accordance with s. 287.0943(1) and (2).

  • Company Business means the business of the Company as presently conducted.

  • Parent Business has the meaning set forth in the Separation and Distribution Agreement.

  • Retained Businesses means all businesses now, previously or hereafter conducted by Parent, the Sellers or any of their Subsidiaries or Affiliates, other than the Business.