Code Section 1297 definition

Code Section 1297 means 26 U.S.C. § 1297 or any similar statute hereafter enacted having substantially the same purpose and effect as such Code Section.
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Code Section 1297 means 26 U.S.C. § 1297 or any similar statute hereafter enacted having substantially the same purpose and effect as such Code Section. Appendix A to Amended and Restated Shareholders’ Agreement
Sample 1

Examples of Code Section 1297 in a sentence

  • In part, these projections are based upon expanding known resources either currently in advanced exploration, feasibility or production.

  • The Company is not and has never been a “personal holding company” (within the meaning of Code Section 542), a shareholder in a “controlled foreign corporation” (within the meaning of Code Section 957), in a “foreign personal holding company” (within the meaning of Code Section 552), or in a “passive foreign investment company” (within the meaning of Code Section 1297), or an owner in any entity treated as a partnership or disregarded entity for federal income Tax purposes.

  • None of the Acquired Companies is or has ever been a “personal holding company” (within the meaning of Code Section 542), or a shareholder in a “controlled foreign corporation” (within the meaning of Code Section 957), a “foreign personal holding company” (within the meaning of Xxx Section 552), or a “passive foreign investment company” (within the meaning of Code Section 1297).

  • Neither OCW nor any of its Subsidiaries has ever owned an interest in, (i) a “passive foreign investment company” within the meaning of Code Section 1297, or (ii) a “controlled foreign corporation” within the meaning of Code Section 957.

  • The Company is not and has never been a “personal holding company ” (within the meaning of Code Section 542), a shareholder in a “controlled foreign corporation ” (within the meaning of Code Section 957), in a 7/3393869.1 - 27 - “foreign personal holding company ” (within the meaning of Code Section 552), or in a “passive foreign investment company ” (within the meaning of Code Section 1297), or an owner in any entity treated as a partnership or disregarded entity for federal income Tax purposes.

  • The Partnership was not a “passive foreign investment company” (“PFIC”) as defined in Title 26 U.S. Code Section 1297 for its most recently completed taxable year and it does not expect to be a PFIC for the foreseeable future.

  • The Company was not a “passive foreign investment company” (“PFIC”) as defined in Title 26 U.S. Code Section 1297 for its most recently completed taxable year and does not expect to be a PFIC for the foreseeable future.

  • The Acquired Companies are not nor have they ever been a “personal holding company” (within the meaning of Code Section 542), a shareholder in a “controlled foreign corporation” (within the meaning of Code Section 957), a “foreign personal holding company” (within the meaning of Code Section 552), a “passive foreign investment company” (within the meaning of Code Section 1297), or a United States Real Property Holding Corporation (within the meaning of Code Section 897).

  • The Company is not and has never been a “personal holding company” (within the meaning of Code Section 542), a shareholder in a “controlled foreign corporation” (within the meaning of Code Section 957), in a “foreign personal holding company” (within the meaning of Code Section 552), or in a “passive foreign investment company” (within the meaning of Code Section 1297), or an owner in any entity treated as a partnership or disregarded entity for federal income tax purposes.

  • The Company (A) is not and has not been a ‘‘controlled foreign corporation’’ as defined in Code Section 957, (B) is not and has not been a “passive foreign investment company” within the meaning of Code Section 1297, and (C) does not have a permanent establishment (within the meaning of an applicable Tax treaty) or otherwise has an office or fixed place of business in a country other than the United States.

Related to Code Section 1297

  • Code Section 409A means Section 409A of the Code and all regulations issued thereunder and applicable guidance thereto.

  • Code means the Internal Revenue Code of 1986, as amended.

  • the Code means the Pension Regulator’s Code of Practice No 14 governance and administration of public service pension schemes.

  • IRC means the Internal Revenue Code of 1986, as amended.

  • Section 409A of the Code means the nonqualified deferred compensation rules under Section 409A of the Code and any applicable treasury regulations and other official guidance thereunder.

  • Treasury Regulations means the regulations promulgated under the Code.

  • Qualified employer means the federal government.

  • Safe Harbor has the meaning set forth in Section 10.2(d).

  • Treasury Regulation means the United States Treasury regulations promulgated under the Code.

  • Foreign Pension Plan means any plan, fund (including, without limitation, any superannuation fund) or other similar program established or maintained outside the United States of America by the Borrower or any one or more of its Subsidiaries primarily for the benefit of employees of the Borrower or such Subsidiaries residing outside the United States of America, which plan, fund or other similar program provides, or results in, retirement income, a deferral of income in contemplation of retirement or payments to be made upon termination of employment, and which plan is not subject to ERISA or the Code.

  • Safe Harbors has the meaning set forth in Section 11.3.C hereof.

  • Section 162(m) of the Code means the exception for performance-based compensation under Section 162(m) of the Code and any applicable treasury regulations thereunder.

  • Qualified Domestic Relations Order means any judgment, decree, or order, including approval of a property settlement agreement, that:

  • Plan approved domestic relations order means a judgment, decree, or order (including the approval of a settlement agreement) which is:

  • Section 409A means Section 409A of the Code and the regulations and other guidance promulgated thereunder.

  • Foreign Benefit Law means any applicable statute, law, ordinance, code, rule, regulation, order or decree of any foreign nation or any province, state, territory, protectorate or other political subdivision thereof regulating, relating to, or imposing liability or standards of conduct concerning, any Employee Benefit Plan.

  • Tax Code means the Internal Revenue Code of 1986, as amended.

  • Pension Benefits Act means The Pension Benefits Act of Ontario and regulations thereunder as amended from time to time.

  • Short-Term Deferral Period means the period ending on the later of the 15th day of the third month following the end of the Executive’s tax year in which the separation from service occurs and the 15th day of the third month following the end of the Company’s tax year in which the separation from service occurs; and

  • Public health emergency means an emergency with respect to COVID–19 declared by a Federal, State, or local authority.

  • Tax Regulations means the United States Treasury Regulations promulgated pursuant to sections 103 and 141 through 150 of the Code. “Yield” of

  • 1954 Code means the Internal Revenue Code of 1954, as amended.

  • Section 280G means Section 280G of the Code and the Treasury regulations promulgated thereunder or any similar or successor provision.

  • Taxable Wage Base means, with respect to any Plan Year, the contribution and benefit base under Section 230 of the Social Security Act at the beginning of such Plan Year.

  • Qualified Plan means a Benefit Arrangement that is intended to be tax-qualified under Section 401(a) of the Internal Revenue Code.

  • U.S. Treasury Regulations means the Treasury regulations of the Code. Reference to a specific Treasury Regulation or Section of the Code shall include such Treasury Regulation or Section, any valid regulation promulgated under such Section, and any comparable provision of any future legislation or regulation amending, supplementing or superseding such Section or regulation.