Book Property definition

Book Property means property that is properly reflected on the books of the Company at a book value that differs from the adjusted tax basis of such property, within the meaning of Treas. Reg. §1.704-1(b)(2)(iv)(g)(1).
Sample 1Sample 2Sample 3
Book Property means property that is properly reflected on the books of the Company at a book value that differs from the adjusted tax basis of such property, within the meaning of Treasury Regulation §1.7041 (b)(2)(iv)(g)(1).
Sample 1

Examples of Book Property in a sentence

  • As used herein, references to “book value” are references to, in the case of Book Property, the value of such Book Property as set forth in the books of the Company, in accordance with the principles of Treasury Regulations Section 1.704-1(b)(2)(iv)(g) and, in the case of property other than Book Property, the adjusted tax basis of such property.

  • As used herein, references to “book value” are references to, in the case of Book Property, the value of such Book Property as set forth in the books of the Company, in accordance with the principles of Treasury Regulations section 1.704-1(b)(2)(iv)(g) and, in the case of property other than Book Property, the adjusted tax basis of such property.

  • I checked the location and area (sq.m.) of the subject property with the: Public Registry Book Property Tax Notice Public Sectional Map Registered Land Surveyed Map Registered Building Drawings; and contract at the Newly Built Sales.

  • ACCOUNTINGThe Finance Agent will make sure that records are kept, including Nominal ledger; Purchase ledger; Sundry Debtors; Rent Ledger; Cash Book; Petty Cash Book; Property Register; Capital Contracts Registers; Payroll Records and Assets Register.

  • With the observation by the DRT Proceeding Officer that SA No. 152 of 2019 is dismissed for want of prosecution since no one is present for the Applicant without considering any merit or demerit of the case– page 277 of the Appeal Paper Book Property in Bankura Sold to Skylark Feed Pvt.

  • The current USG AGENCY Guide Book Property and ASTM standards shall be used to establish the risk level.

  • Page 2845; Condominium Association, Inc as set ACQUISITION CORP; as holder of Page 2700; and in mortgage in Book Property street address for informa- out in Exhibit B, the Amended and said mortgage LR200665, Page 7994.

  • Book Property Long press a book cover to check book-related information, including title, author, format, size, reading progress, book details, Open with, Lock, Rename, Move, Custom Cover, Delete and Share.

  • The Last Offices Box also contains: Aprons and Gloves, Towel, Dressings, Nappies, a set of baby clothes, baby bath oil, hair brush, camera, Ink Pads with hand/footprint cards, Memory cards, Death Certificate Book, Notification of Death Book, Property Book, Property Bag, Last Offices Check List, Bereavement Booklet.

  • The Annual Financial Summary Report should be submitted to the local UME 4-H Office with the year’s Group Treasurer’s Book, Property Inventory Report, and all supporting documents, by October 15th of each year.

Related to Book Property

  • Operating Property means any property owned, leased, or operated by the Party in question or by any of its Subsidiaries or in which such Party or Subsidiary holds a security interest or other interest (including an interest in a fiduciary capacity), and, where required by the context, includes the owner or operator of such property, but only with respect to such property.

  • Undeveloped Property means all Assessor’s Parcels of Taxable Property which are not Developed Property.

  • Hotel Property means a Property on which there is located an operating hotel.

  • Existing Property means all property against which ad valorem property taxes were levied by a local unit for its concluding fiscal year, minus all property that is considered losses for purposes of ad valorem property tax levies of the local unit for the ensuing fiscal year.

  • Mortgaged Real Property means (a) each Real Property identified on Schedule 1.01(a) hereto and (b) each Real Property, if any, which shall be subject to a Mortgage delivered after the Original Closing Date pursuant to Section 5.11(d) or pursuant to Section 5.11(d) of the Original Credit Agreement or the Prior Credit Agreement.

  • Unimproved Real Property means Property in which the Company has an equity interest that was not acquired for the purpose of producing rental or other operating income, that has no development or construction in process and for which no development or construction is planned, in good faith, to commence within one (1) year.

  • Income Property means, in respect of each Sub-Fund, (a) all interest, dividends and other sums deemed by the Trustee, (after consulting the auditors either on a general or case by case basis), to be in the nature of income (including taxation repayments, if any) received or receivable by the Trustee in respect of the Deposited Property of the relevant Sub-Fund (whether in cash or, without limitation, by warrant, cheque, money, credit or otherwise or the proceeds of sale or transfer of any Income Property received in a form other than cash); (b) all interest and other sums received or receivable by the Trustee in respect of (a), (c) or (d) of this definition; (c) all cash payments received or receivable by the Trustee for the account of the relevant Sub-Fund in respect of an Application; and (d) all Cancellation Compensation received by the Trustee for the account of the relevant Sub-Fund; (e) any payments to be received or are receivable by the Trustee under any contractual agreements in the nature of investments for the benefit of the relevant Sub-Fund but excluding (i) the Deposited Property; (ii) any amount for the time being standing to the credit of the distribution account for the account of the relevant Sub-Fund or previously distributed to Unitholders; (iii) gains for the account of the relevant Sub-Fund arising from the realisation of Securities; and (iv) any sums applied towards payment of the fees, costs and expenses payable by the Trust from the Income Property of the relevant Sub-Fund;

  • Unimproved Land means land on which no development (other than improvements that are not material and are temporary in nature) has occurred.

  • Developed Property means all Assessor’s Parcels of Taxable Property for which Building Permits were issued on or before May 1 of the prior Fiscal Year, provided that such Assessor's Parcels were created on or before January 1 of the prior Fiscal Year and that each such Assessor's Parcel is associated with a Lot, as determined reasonably by the Board.

  • Excluded Properties the collective reference to the fee or leasehold interest in real properties owned by the Parent Borrower or any of its Subsidiaries not described in Schedule 5.8.

  • New property means (i) the assessed value, after final

  • movable property means property of every description except immovable property;

  • Additional Property means, in respect of a Series, the rights and benefits provided in respect of the Series, or applicable Class, pursuant to any letter of credit, surety bond, cash collateral account, spread account, guaranteed rate agreement, maturity liquidity facility, tax protection agreement, interest rate and/or currency swap agreement, loan agreement, enhancement agreement or other similar arrangement as contemplated under the Pooling and Servicing Agreement and as provided for in the related Series Purchase Agreement.

  • Real Property Assets means as to any Person as of any time, the real property assets (including, without limitation, interests in participating mortgages in which such Person’s interest therein is characterized as equity according to GAAP) owned directly or indirectly by such Person at such time.

  • Excluded Property shall have the meaning set forth in the Security Agreement.

  • Subject Property means any premises located in the County on which an energy efficiency improvements, water efficiency improvements, or renewable resource applications are being or have been made and financed through an outstanding PACE loan.

  • Condominium Property means the lands, leaseholds, and personal property that are subjected to condominium ownership, whether or not contiguous, and all improvements thereon and all easements and rights appurtenant thereto intended for use in connection with the condominium.

  • Release Property has the meaning set forth in Section 2.5.

  • Project Property means the real property on or for which preconstruction service or construction work is or will be provided.

  • Replacement Property means any property which is placed in service as a replacement for any item of Equipment or any Improvement previously subject to this Fee Agreement regardless of whether such property serves the same functions as the property it is replacing and regardless of whether more than one piece of property replaces any item of Equipment or any Improvement to the fullest extent that the FILOT Act permits.

  • Mortgaged Property shall have the meaning assigned to such term in the recitals.

  • Common Property means any and all real and personal property and easements and other interests therein, together with the facilities and improvements located thereon, now or hereafter owned by the Association for the common use and enjoyment of the Owners.

  • DOCPROPERTY DocID" \* MERGEFORMAT 22518942.2 238213-10001 5

  • Joint Property means property that is owned by 2 or more persons with rights of survivorship, and includes a tenancy by the entireties in real property, a tenancy in personal property as provided in section 1 of 1927 PA 212, MCL 557.151, a joint tenancy, a joint tenancy with rights of survivorship, and a joint life estate with contingent remainder in fee. For purposes of this part, joint property is considered to consist of a present interest and a future interest. The future interest is the right of survivorship.

  • Restricted Property means (a) any property of the Company located within the United States of America that, in the opinion of the Company’s board of directors, is a principal manufacturing property or (b) any shares of capital stock or Debt of any Subsidiary owning any such property.

  • Property Owner Association Property means, for each Fiscal Year, any property within the boundaries of IA No. 1 that was owned by a property owner association, including any master or sub-association, as of January 1 of the prior Fiscal Year.