IRC Regulations definition

IRC Regulations means the income tax regulations and temporary regulations promulgated by the Internal Revenue Service, Department of Treasury, pursuant to the IRC.
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IRC Regulations means the Industrial Relations Commission Regulations 2005
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Examples of IRC Regulations in a sentence

  • This percentage may be less than the applicable percentage published by the IRS.If an election is made under former section 42(b)(2)(A)(ii) to use the applicable percentage for a month other than the month in which a building is placed in service, the requirements of IRC Regulations section 1.42‑8 must be met.

  • A Member’s Capital Account in all events shall be adjusted in accordance with the additional rules set forth in IRC Regulations Section 1.704-1(b)(2)(iv).

  • Solely for purposes of determining a Member’s proportionate share of the “excess nonrecourse liabilities” of the Company within the meaning of Section 1.752-3(a)(3) of the IRC Regulations, the Members’ interests in Company profits are in proportion to their respective Percentage Interests.

  • The Company shall establish and maintain a capital account for each Member in accordance with IRC Regulations Section 1.704- 1(b)(2)(iv) (each, a “Capital Account”).

  • Notwithstanding any provision hereof to the contrary, any item of Company income or gain for any Fiscal Year (or any portion of any such item) that is required to be allocated to the Members under IRC Regulations Sections 1.704- 2(f) or 1.704-2(i)(4) shall be allocated to the Members for such fiscal year in the manner so required by such Treasury Regulations, including IRC Regulations Section 1.704-2(j)(2).

  • For purposes of determining the profits, losses, or any other items allocable to any period, profits, losses, and any such other items shall be determined on a daily, monthly, or other basis, as determined by the Members using any permissible method under section 706 of the IRC and the IRC Regulations thereunder.

  • Note: If less than 95% of the assets of the REMIC are real estate assets (as defined in section 856(c)(5)(B)), the REMIC must also report to any real estate investment trust that holds a residual interest the information specified in IRC Regulations section 1.860F-4(e)(1)(ii)(B).Item E.

  • The provisions of this Section and the other provisions of this Agreement relating to the maintenance of Capital Accounts are intended to comply with IRC Regulations sections 1.704-1(b) and 1.704- 2, as same may be amended from time to time, or under any successor regulations thereof, and shall be interpreted and applied in a manner consistent with such Regulations.

  • The allocations set forth in Section 5.02(b), (d) and(e) (the “Regulatory Allocations”) are intended to comply with certain requirements of the IRC Regulations.

  • For more details and information on Listed Property and what records must be kept, refer to Publication 946 and IRC Regulations 1.280F-6, 1.274-5T, and 1.274-6T.

Related to IRC Regulations

  • CFTC Regulations means the rules and regulations promulgated by the CFTC, as amended.

  • SEBI Regulations means the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 together with the circulars issued thereunder, including any statutory modification(s) or re-enactment(s) thereof for the time being in force.

  • EP Regulations means The Environmental Permitting (England and Wales) Regulations SI 2016 No.1154 and words and expressions used in this permit which are also used in the Regulations have the same meanings as in those Regulations.

  • the 1997 Regulations means the Zebra, Pelican and Puffin Pedestrian Crossing Regulations 1997.

  • FCC Regulations means the regulations duly and lawfully promulgated by the FCC, as in effect from time to time.

  • UCITS Regulations means the European Communities Undertakings for Collective Investment in Transferable Securities) Regulations, 2011 (S.I. No. 352 of 2011) (as amended consolidated or substituted from time to time) and any regulations or notices issued by the Central Bank pursuant thereto for the time being in force.

  • ISA Regulations means The Individual Savings Account Regulations 1998, as amended or replaced from time to time.

  • PPPFA Regulations means the Preferential Procurement Regulations, 2017 published in terms of the PPPFA.

  • OFAC Regulations means the regulations promulgated by OFAC, as amended from time to time.

  • TUPE Regulations means the Transfer of Undertakings (Protection of Employment) Regulations 2006, as amended.

  • CDM Regulations means the Construction (Design and Management) Regulations 2015;

  • the 2000 Regulations means the Water Supply (Water Quality) Regulations 2000(b); "the 2001 Regulations" means the Water Supply (Water Quality) Regulations 2001(c);

  • HIPAA Regulations means the regulations promulgated under HIPAA by the United States Department of Health and Human Services, including, but not limited to, 45 C.F.R. Part 160 and 45 C.F.R. Part 164.

  • SBE Regulations means the written regulations and procedures adopted pursuant to this chapter for procurement of Supplies, Services and Public Works.

  • EEA Regulations means the Immigration (European Economic Area) Regulations 2006.

  • the 2001 Regulations means the Water Supply (Water Quality) Regulations 2001[63];

  • the 2007 Regulations means the Civil Enforcement of Parking Contraventions (England) General Regulations 2007;

  • Privacy Regulations means the Privacy and Electronic Communications (EC Directive) Regulations 2003 as amended in 2004, 2011, 2015 and 2016 and as may be further amended from time to time;

  • TRADES Regulations means the regulations of the United States Department of the Treasury, published at 31 C.F.R. Part 357, as amended from time to time. Unless otherwise defined herein, all terms defined in the TRADES Regulations are used herein as therein defined.

  • EU Regulation means a regulation within the meaning of Article 288 of the Treaty on the Functioning of the European Union;

  • OHS Regulation means the Workers Compensation Act (British Columbia), including without limitation, the Occupational Health & Safety Regulation (BC Regulation 296/97, as amended by BC Regulation 185/99) enacted pursuant to such Act, all as such Act or Regulations are amended or re-enacted from time to time.

  • the 2012 Regulations means the Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012;

  • public regulation means any national, provincial or local government legislation or subordinate legislation, or any licence, tariff, directive or similar authorisation issued by a regulatory authority or pursuant to any statutory authority;

  • Radio Regulations means the Radio Regulations annexed to, or regarded as being annexed to, the most recent International Telecommunication Convention which may be in force at any time.

  • FHA Regulations means the regulations promulgated by the Department of Housing and Urban Development under the National Housing Act, as amended from time to time and codified in 24 Code of Federal Regulations, and other Department of Housing and Urban Development issuances relating to FHA Loans, including the related handbooks, circulars, notices and mortgagee letters.