Gain Recognition Agreement definition

Gain Recognition Agreement means a gain recognition agreement as described in Treasury Regulations Section 1.367(a)-8 or any successor provision thereto.

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Gain Recognition Agreement means any agreement to recognize gain that is described in Treasury Regulations Section 1.367(a)-8(i) which is entered into in connection with the Transactions and (ii) to which any member of the Parent Group or the SpinCo Group is a party.

Gain Recognition Agreement means any agreement to recognize gain that is described in Treasury Regulation Section 1.367(a)-8 and entered into in connection with the Transactions and to which any member of the Honeywell Group or the SpinCo Group is a party.

Examples of Gain Recognition Agreement in a sentence

• ElectronicsCo shall not (i) take any action (including, but not limited to, the sale or disposition of any stock, securities, or other assets), (ii) permit any member of its Group to take any such action, (iii) fail to take any action, or (iv) permit any member of its Group to fail to take any action, in each case that would cause RemainCo or any member of the RemainCo Group to recognize gain under any Gain Recognition Agreement.

• In addition, ElectronicsCo shall file, and shall cause any member of its Group to file, any Gain Recognition Agreement reasonably requested by RemainCo which Gain Recognition Agreement is determined by RemainCo to be necessary so as to (i) allow for or preserve the tax-free or tax-deferred nature, in whole or part, of any Separation Transaction, or (ii) avoid RemainCo or any member of the RemainCo Group recognizing gain under any Gain Recognition Agreement.

More Definitions of Gain Recognition Agreement

Gain Recognition Agreement means a gain recognition agreement as described in Treasury Regulation Section 1.367(a)-8.

Gain Recognition Agreement means a gain recognition agreement entered into by Altria pursuant to Treasury Regulation Section 1.367(a)-8;

Gain Recognition Agreement means any agreement to recognize gain that is described in Treasury Regulation Section 1.367(a)-8 and entered into in connection with the Transactions and to which any member of the ADP Group or the Dealer Group is a party.

Gain Recognition Agreement has the meaning set forth in Section 4.02(c).

Gain Recognition Agreement means a gain recognition agreement as described in Section 1.367(a)-8 of the

Gain Recognition Agreement means that certain gain recognition agreement entered into by BGI (on behalf of its subsidiary, PGI Europe, Inc.) with the IRS in accordance with the provisions of Treasury Regulation Section 1.367(a)-8 for BGI’s taxable year ended October 2, 2021, or any new, amended, or successor gain recognition agreement filed with respect to the transaction reported for such tax year so ended.

Gain Recognition Agreement means any agreement to recognize gain that is described in Section 1.367(a)-8 of the Regulations and entered into in connection with the Transactions and to which any member of the RemainCo Group or the SpinCo Group is a party.