BBA Rules definition

BBA Rules means Subchapter C of Chapter 63 of the Code (Sections 6221 et seq.), as enacted by the Bipartisan Budget Act of 2015, and any Regulations or other guidance issued thereunder, and any similar state or local legislation, regulations or guidance.
Sample 1Sample 2Sample 3
BBA Rules means Code Sections 6221 through 6241, together with any guidance issued thereunder or successor provisions and any similar provision of state or local tax laws.
Sample 1Sample 2Sample 3
BBA Rules means the partnership tax audit rules enacted under the Bipartisan Budget Act of 2015 and all effective Regulations and other guidance issued thereunder or with respect thereto.
Sample 1Sample 2Sample 3

Examples of BBA Rules in a sentence

  • References to Code Sections in this paragraph are to such provisions as amended by the BBA Rules.

  • The General Partner shall be the “tax matters partner” of the Partnership for purposes of the TEFRA Rules and the “partnership representative” of the Partnership for purposes of the BBA Rules (collectively, the “tax matters partner”) for federal income tax purposes.

  • Notwithstanding any provision to the contrary in this Agreement, the Partnership Representative shall be permitted make an election under Section 6226 of the BBA Rules (and any similar provision of state, local and non-U.S. tax Law) with respect to any Audit.

  • The Members acknowledge and agree that the WME Member and/or the Company Representative shall be permitted to take any reasonable actions to avoid Entity Taxes being imposed on the Company or any of its subsidiaries under the BBA Rules.

  • Vacancies will then be filled by employees within the classification on the layoff list that meet the minimum qualifications.


More Definitions of BBA Rules

BBA Rules means Code Sections 6221 through 6241, as in effect for taxable years of the Company beginning after December 31, 2017, together with any Treasury Regulations and other guidance promulgated thereunder, and any similar state or local legislation, regulations or guidance.
Sample 1Sample 2Sample 3
BBA Rules has the meaning set forth in the Limited Liability Company Agreement.
Sample 1Sample 2Sample 3
BBA Rules means Subchapter C of Chapter 63 of the Code (Sections 6221 et seq.), after enactment of the Bipartisan Budget Act of 2015, any Treasury Regulations or other guidance promulgated thereunder or any similar non-U.S. or state or local legislation, regulations or guidance.
Sample 1Sample 2Sample 3
BBA Rules means Subchapter C of Chapter 63 of the Code (Sections 6221 et seq.), as enacted by the Bipartisan Budget Act of 2015, and any Regulations or other guidance promulgated thereunder, and any similar state or local legislation, regulations or guidance.
Sample 1Sample 2
BBA Rules has the meaning set forth in the Limited Partnership Agreement.
Sample 1Sample 2
BBA Rules means Subchapter C of Chapter 63 of the Code (Sections 6221 et seq.), as amended by the Bipartisan Budget Act of 2015, as amended from time to time, and any Regulations and other guidance promulgated thereunder (and any corresponding state or local legislation enacted pursuant thereto or in connection therewith).
Sample 1Sample 2
BBA Rules has the meaning set forth in Section 8.1.1.
Sample 1