Full Taxpayer definition

Full Taxpayer means the assumption that each relevant member of the bluebird Group (a) is subject to the highest marginal regular statutory income Tax rate applicable to corporations, and (b) will not utilize any Tax Attribute other than a Tax Attribute arising from the adjustment at issue.
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Full Taxpayer means the assumption that each relevant member of the Ironwood Group (a) is subject to the highest marginal regular statutory income Tax rate, and (b) will not utilize any Tax Attribute other than a Tax Attribute arising from the adjustment at issue.
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Full Taxpayer means the assumption that each relevant member of the relevant Group (a) is subject to the highest marginal regular statutory income Tax rate, and (b) will not utilize any Tax Attribute other than a Tax Attribute arising from the adjustment at issue.
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Examples of Full Taxpayer in a sentence

  • For purposes of determining the amount of Taxes for which the Distributing Group is, or is reasonably be expected to be, liable as a result of an adjustment pursuant to a Final Determination, the Distributing Group shall be deemed (i) not to utilize any Tax Attributes available to the Distributing Group and (ii) to be a Distributing Full Taxpayer.

  • For purposes of determining whether (and when) an adjustment to any Taxes for which a member of the Parent Group is liable hereunder is expected to result in a Tax Benefit for SpinCo, the SpinCo Group shall be deemed to be a SpinCo Full Taxpayer.

  • For purposes of determining the amount of Taxes for which the Ralcorp Group is, or is reasonably expected to be, liable as a result of an adjustment pursuant to a Final Determination, the Ralcorp Group shall be deemed (i) not to utilize any Tax Attributes available to the Ralcorp Group and (ii) to be a Ralcorp Full Taxpayer.

  • A “Correlative Detriment” is an increase in a Tax of a Company (or its Affiliates) that occurs as a result of the Tax position that is the basis for a claim for Refund by the Claiming Company or for a Final Determination, utilizing the assumptions set forth in the description of Houston Full Taxpayer or Xxxxxxx Full Taxpayer, as the case may be.

  • In the case of each of the items described in 2.03(a) such amounts to be calculated on the basis that Post or such Post Group member or Affiliate is a Post Full Taxpayer.

  • Enterprise shall be liable for, and shall indemnify and hold harmless the HP Group from and against any liability for, Pre-Distribution Period Taxes which are allocated to Enterprise under this Section 2, with such amounts to be calculated on the basis that each member of the HP Group is an HP Full Taxpayer.

  • The Company does not need information about your checking and savings accounts maintained at a bank, credit union or trust company, unless these accounts maintain Security holdings.2.How do I disclose an account in Inform?During your first week of employment, you received an email from Inform prompting you to login and complete the required attestations as a new employee.

  • For the Tax Periods ending after the Deconsolidation Date, SpinCo shall be responsible for any and all State Income Taxes (calculated on the basis that SpinCo is a SpinCo Full Taxpayer) attributable to the Tax Items of the SpinCo Group (whether as a result of a Final Determination or otherwise).

  • HP shall be liable for, and shall indemnify and hold harmless the Enterprise Group from and against any liability for, Pre-Distribution Period Taxes which are allocated to HP under this Section 2, with such amounts to be calculated on the basis that each member of the Enterprise Group is an Enterprise Full Taxpayer.

  • A “Correlative Detriment” is an increase in a Tax of a Party (or its Affiliates) that occurs as a result of the Tax position that is the basis for a claim for Refund by the Claiming Party or for a Final Determination, utilizing the assumptions set forth in the description of HP Full Taxpayer or Enterprise Full Taxpayer, as the case may be.

Related to Full Taxpayer

  • U.S. Taxpayer means a Participant who, with respect to an Award, is subject to taxation under the applicable U.S. tax laws.

  • Canadian Taxpayer means a Participant that is resident of Canada for purposes of the Tax Act;

  • Taxpayer means a person subject to a tax levied on income by a municipal corporation in accordance with this chapter. "Taxpayer" does not include a grantor trust or, except as provided in division (47)(B)(i) of this section, a disregarded entity.(B) (i) A single member limited liability company that is a disregarded entity for federal tax purposes may be a separate taxpayer from its single member in all Ohio municipal corporations in which it either filed as a separate taxpayer or did not file for its taxable year ending in 2003, if all of the following conditions are met:

  • Full-time job means a job performed by an individual for 35 hours or more each week and whose income and social security taxes are withheld by 1 or more of the following:

  • Full-time position means a position of gainful employment where the number of hours worked by the employee is not less than 30 hours during any given work week.

  • Corporate Taxpayer has the meaning set forth in the preamble to this Agreement.

  • New full-time job means an eligible position created by the

  • Taxpayers RIGHTS AND RESPONSIBILITIES" means the rights provided to taxpayers in sections 718.11 , 718.12 , 718.19, 718.23, 718.36, 718.37, 718.38, 5717.011 , and 5717.03 of the Ohio Revised Code and any corresponding ordinances of the Municipality, and the responsibilities of taxpayers to file, report, withhold, remit, and pay municipal income tax and otherwise comply with Chapter 718. of the Ohio Revised Code and resolutions, ordinances, and rules adopted by a municipal corporation for the imposition and administration of a municipal income tax.

  • Qualified taxpayer means a person that either owns the resource to be rehabilitated or has a long-term lease agreement with the owner of the historic resource and that has qualified expenditures for the rehabilitation of the historic resource equal to or greater than 10% of the state equalized valuation of the property. If the historic resource to be rehabilitated is a portion of an historic or nonhistoric resource, the state equalized valuation of only that portion of the property shall be used for purposes of this subdivision. If the assessor for the local tax collecting unit in which the historic resource is located determines the state equalized valuation of that portion, that assessor's determination shall be used for purposes of this subdivision. If the assessor does not determine that state equalized valuation of that portion, qualified expenditures, for purposes of this subdivision, shall be equal to or greater than 5% of the appraised value as determined by a certified appraiser. If the historic resource to be rehabilitated does not have a state equalized valuation, qualified expenditures for purposes of this subdivision shall be equal to or greater than 5% of the appraised value of the resource as determined by a certified appraiser.

  • Eligible taxpayer means a taxpayer that meets both of the following conditions:

  • Full-time employee means an employee who is normally required to work the basic hours of work.

  • Full-time means 40 hours or more worked per week, or a lesser number of hours if:

  • Full-time student means a person attending or undertaking a full-time course of study and includes a student on a sandwich course;

  • Corporate Taxpayer Return means the federal and/or state and/or local Tax Return, as applicable, of the Corporate Taxpayer filed with respect to Taxes of any Taxable Year.

  • Retained full-time job means an eligible position that currently

  • council tax benefit means council tax benefit under Part 7 of the SSCBA; “couple” has the meaning given by paragraph 4;

  • Regular Full-Time Employee means an employee who is appointed to a regularly scheduled position and is regularly scheduled to work full-time in accordance with Article 14 (Hours of Work and Scheduling). A regular full-time employee is entitled to all of the benefits outlined in the agreement except where otherwise specified.

  • Non-Income Tax Return means any Tax Return relating to Taxes other than Income Taxes.

  • Full Time Equivalent or "FTE" means the full-time

  • Payroll Taxes means State Unemployment Insurance (SUI), Federal Unemployment Insurance (FUI), and payments pursuant to the Federal Insurance Contributions Act (FICA).

  • Full year refers to the ordinary period of employment for the position.

  • Income Tax Return means any Tax Return relating to Income Taxes.

  • Federal Tax means any Tax imposed under Subtitle A of the Code.

  • Full-time employment means employment resulting in, at least, an annual earned income reported

  • Tax means any tax, levy, impost, duty or other charge or withholding of a similar nature (including any penalty or interest payable in connection with any failure to pay or any delay in paying any of the same).

  • Hypothetical Tax Liability means, with respect to any Taxable Year, the Hypothetical Federal Tax Liability for such Taxable Year, plus the Hypothetical Other Tax Liability for such Taxable Year.