Attribution Rules definition

Attribution Rules the rules of ownership described in Section 856(h) of the Code.
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Attribution Rules has the meaning set forth in Section 4.7.1 of this Agreement.
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Attribution Rules means the ownership attribution rules of Section 544 of the Internal Revenue Code of 1986, as amended (the "Code"), as modified by Section 856(h)(1)(B) of the Code. A Person shall be deemed the "Beneficial Owner" of and shall be deemed to "beneficially own" any securities:
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Examples of Attribution Rules in a sentence

  • Attribution Rules To understand the redemption rules to come, you have to know how much stock the redeemed shareholder "owns." Where shareholders are related to each other, you can have more than 100% ownership when you add up all ownership percentages (both direct and indirect)! Code: Skim § 318.Regs: §§ 1.318-1, -2(a) & (b), and -4.

  • The distribution of Bristol Common Shares pursuant to this Section 3.6 will be effected in such a manner such that none of Holdings, the Partnerships or any direct or indirect partners of Holdings or the Partnerships will be deemed to own, by virtue of the Attribution Rules, in excess of 9.9% of the outstanding FelCor Common Shares (after giving effect to the Merger).

  • The Nonallocation Year Attribution Rules apply for purposes of determining ownership.

  • The Attribution Rules require clarification to avoid prohibiting sponsored funds of funds and master-feeder structures, thereby undermining congressional intent and the Agencies’ position reflected elsewhere in the Proposal to permit banking entities to continue to fulfill the investment needs of their asset management customers In many instances, what the Proposal appears to permit in one section, it seems to effectively prohibit through the operation of a conflicting requirement in another section.

  • Attribution Rules §267(c)--ONLY applies to determine if seller is 50% owner of corp’s stock.

  • D Common Attribution (Rules for Minor Children) Described (7 CFR §1400.101) Payments received by a child under 18 years of age as of June 1 of the applicable program year will be attributed to the parent or any court-appointed person, such as a guardian or conservator, who is responsible for the minor child.

  • Applicability of Part 1 Attribution Rules Controlling interest standard.

  • This legislative instrument is the A New Tax System (Goods and Services Tax) (Particular Attribution Rules Where Supply or Acquisition Made Under a Contract Subject To Preconditions) Determination 2012.

  • Nonallocation Year Attribution Rules The “Nonallocation Year Attribution Rules” are the rules in this paragraph.

  • At no time during the last half of any taxable year of EQR have more than 50% in value of EQR's outstanding beneficial interests been owned, directly or indirectly, by or for five or fewer individuals as determined by applying the Attribution Rules.


More Definitions of Attribution Rules

Attribution Rules shall have the meaning specified in Section 3.21.
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Attribution Rules means the ownership attribution rules of Section 544 of the Internal Revenue Code of 1986, as amended (the "Code"), as modified by Section 856(h)(1)(B) of the Code. A Person shall be deemed the "Beneficial Owner", and to have "Beneficial Ownership" of, and to "Beneficially Own", any securities as to which such Person or any of such Person's Affiliates or Associates is or may be deemed to be the beneficial owner of pursuant to Rule 13d-3 and 13d-5 under the Exchange Act, as such Rules are in effect on the date of this Agreement, as well as any securities as to which such Person or any of such Person's Affiliates or Associates has the right to become Beneficial Owner (whether such right is exercisable immediately or only after the passage of time or the occurrence of conditions) pursuant to any agreement, arrangement or understanding, or upon the exercise of conversion rights, exchange rights, rights (other than the Rights), warrants or options, or otherwise; provided, however, that a Person shall not be deemed the "Beneficial Owner", or to have "Beneficial Ownership" of, or to "Beneficially Own", any security (i) solely because such security has been tendered pursuant to a tender or exchange offer made by such Person or any of such Person's Affiliates or Associates until such tendered security is accepted for payment or exchange or (ii) solely because such Person or any of such Person's Affiliates or Associates has or shares the power to vote or direct the voting of such security pursuant to a revocable proxy given in response to a public proxy or consent solicitation made to more than ten holders of shares of a class of stock of the Company registered under Section 12 of the Exchange Act and pursuant to, and in accordance with, the applicable rules and regulations under the Exchange Act, except if such power (or the arrangements relating thereto) is then reportable under Item 6 of Schedule 13D under the Exchange Act (or any similar provision of a comparable or successor report). Notwithstanding the foregoing, no officer or director of the Company shall be deemed to Beneficially Own any securities of any other Person by virtue of any actions such officer or director takes in such capacity. For purposes of this Agreement, in determining the percentage of the outstanding shares of Common Stock with respect to which a Person is the Beneficial Owner, all shares as to which such Person is deemed the Beneficial Owner shall be deemed outstanding.
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Attribution Rules means the ownership attribution rules of the FCC, including, but not limited to, 47 C.F.R. xx.xx. 20.6(d); 21.912, Note 1; 73.3555, Note 2(g); 76.501, Note 2(g); 76.15000(g); 101.10333(e); Attribution Reconsideration Order, 58 Rad. Reg. 2d (P & F) 604 (1985); Further Attribution Reconsideration Order, 1 FCC Rcd. 802 (1986); and "Ownership Rules" shall mean the multiple and cross-ownership rules of the FCC including, but not limited to, 47 C.F.R. xx.xx. 20.6(a); 21.912; 73.3555; 74.931(h); 76.1501 and 101.1003(a) and any other regulations or written policies of the FCC which limit or restrict ownership in Media or Common Carrier Companies, all as the same may be amended or supplemented from time to time.
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Attribution Rules means the rules and policies of the FCC ----------------- identifying the types of managerial and ownership interests to be considered in evaluating the compliance of parties to an FCC application with the Multiple Ownership Rules.
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Attribution Rules means the ownership attribution rules of the FCC, including, but not limited to, those in 47 C.F.R. §73.3555, or arising out of the Communications Act, all as the same may be amended or supplemented from time to time.
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Attribution Rules means the ownership attribution rules of the FCC, including, but not limited to, 47 C.F.R. §§ 1.919; 24.709; 24.720; 27.1202(b); 73.3555, Note 2; 76.501, 19014 (1999); Memorandum Opinion and Second Order on Reconsideration, 16 FCC Rcd 1067 (2001); Memorandum Opinion and Order on Reconsideration, 16 FCC Rcd 1097 (2001), all as the same may be amended or supplemented from time to time.
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Related to Attribution Rules

  • Mediation Rules As defined in Section 2.03(h)(i).

  • Auction Rules means the Mineral (Auction) Rules, 2015 and its subsequent amendments.

  • Arbitration Rules means the AAA’s Commercial Arbitration Rules and Mediation Procedures.

  • EU Retention Rules means: (i) Articles 404 – 410 (inclusive) of CRR; (ii) Articles 50 – 56 (inclusive) of the AIFM Regulation; and (iii) Articles 254 – 257 (inclusive) of the Solvency II Regulation, each as in effect as of the date hereof, together with any guidance published in relation thereto including any regulatory and/or implementing technical standards in effect as of the date hereof.

  • Risk Retention Rules means the joint final rule that was promulgated to implement the Risk Retention Requirements (which such joint final rule has been codified, inter alia, at 17 C.F.R. § 246), as such rule may be amended from time to time, and subject to such clarification and interpretation as have been provided by the Office of the Comptroller of the Currency, the Board of Governors of the Federal Reserve System, the Federal Deposit Insurance Corporation, the Federal Housing Finance Agency, the Commission and the Department of Housing and Urban Development in the adopting release (79 Fed. Reg. 77601 et seq.) or by the staff of any such agency, or as may be provided by any such agency or its staff from time to time, in each case, as effective from time to time as of the applicable compliance date specified therein.

  • EU Securitization Rules means the EU Securitization Regulation, together with any relevant regulatory and/or implementing technical standards adopted by the European Commission in relation thereto, any relevant regulatory and/or implementing technical standards applicable in relation thereto pursuant to any transitional arrangements made pursuant to the EU Securitization Regulation, and, in each case, any relevant guidance published in relation thereto by the European Banking Authority or the European Securities and Markets Authority (or, in either case, any predecessor authority) or by the European Commission.

  • Breach Notification Rule means the HIPAA Regulation that is codified at 45 C.F.R. Parts 160 and 164, Subparts A and D.

  • Accretion Direction Rule Not applicable.

  • U.S. Risk Retention Rules means the federal interagency credit risk retention rules, codified at 17 C.F.R. Part 246.

  • Credit Risk Retention Rules shall have the meaning set forth in Section 4.9(a).

  • Model Rules means the State of Oregon’s Attorney General’s model rules of procedure for Public Contracting, which are set forth in OAR Chapter 137, divisions 46, 47, 48, and 49, and required under ORS 279A.065.

  • UNCITRAL Arbitration Rules means the arbitration rules of the United Nations Commission on International Trade Law.

  • Evaluation rubric means a set of criteria, measures, and processes used to evaluate all teaching staff members in a specific school district or local education agency. Evaluation rubrics consist of measures of professional practice, based on educator practice instruments and student outcomes. Each Board of Education will have an evaluation rubric specifically for teachers, another specifically for Principals, Vice Principals, and Assistant Principals, and evaluation rubrics for other categories of teaching staff members.

  • JAMS Rules has the meaning assigned thereto in Section 13 hereof.

  • CPR Rules has the meaning set forth in Section 10.3(a).

  • M&A Rules means the Provisions on Merging and Acquiring Domestic Enterprises by Foreign Investors, which was promulgated by six Governmental Agencies, namely, the Ministry of Commerce, the State-owned Assets Supervision and Administration Commission, the State Administration for Taxation, the State Administration for Industry and Commerce, the China Securities Regulatory Commission (the “CSRC”), and the State Administration of Foreign Exchange, on August 8, 2006 and became effective on September 8, 2006, as amended by the Ministry of Commerce on June 22, 2009.

  • Business Rules means the business rules established by JSCC regarding its Financial Instruments Obligation Assumption Service for CDS Transactions, as amended, if applicable.

  • CCASS Rules means the General Rules of CCASS and the CCASS Operational Procedures in effect from time to time;

  • FCA Rules means the Rules included within the FCA Handbook issued by the FCA.

  • PPB Rules means the rules of the Procurement Policy Board as set forth in Title 9 of the Rules of the City of New York (“RCNY”), § 1-01 et seq.

  • Dissent Procedures has the meaning set out in Section 3.1;

  • HKIAC Rules shall have the meaning ascribed to it in Section 10.13(a).

  • HIPAA Rules means the Privacy, Security, Breach Notification, and Enforcement Rules at 45 CFR Part 160 and Part 164.

  • Access Code means the Railways (Access) Code 2000;

  • ISO-NE Rules means all rules and procedures adopted by NEPOOL, ISO-NE, or the RTO, and governing wholesale power markets and transmission in New England, as such rules may be amended from time to time, including but not limited to, the ISO-NE Tariff, the ISO-NE Operating Procedures (as defined in the ISO-NE Tariff), the ISO-NE Planning Procedures (as defined in the ISO-NE Tariff), the Transmission Operating Agreement (as defined in the ISO-NE Tariff), the Participants Agreement, the manuals, procedures and business process documents published by ISO-NE via its web site and/or by its e-mail distribution to appropriate NEPOOL participants and/or NEPOOL committees, as amended, superseded or restated from time to time.

  • Organic rules means the public organic record and private organic rules of an entity.