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

  • It should be noted, however, that the IRC, Regulations, judicial decisions, and administrative interpretations are subject to change at any time and, in some circumstances, with retroactive effect.

  • 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.

  • Further pursuant to IRC Regulations Section 1.1502-33(d)(3), Mutual has elected to allocate the Federal income tax liability of the group beginning with the taxable year ending December 31, 1994 in the manner provided by Regulations Section 1.1502-33(d)(2)(ii) in conjunction with the method described in Regulation Section 1.1552-1(a)(2).

  • It is further the intent of Exchanger and Intermediary that any such assignment shall be in compliance with the Qualified Intermediary Safe Harbor provisions of the applicable IRC Regulations.

  • Regulation Section 1.1552-1(c), Millers American as the common parent has elected to allocate the tax liability of the group in the manner provided by IRC Regulations Section 1.1552-1(a)(2).

  • In the event some but not all of the Members would have an increased Modified Negative Capital Account as a consequence of an allocation of losses pursuant to this Section 13, the limitation set forth in this paragraph (d) shall be applied on a Member by Member basis so as to allocate the maximum permissible losses to each Member under Section 1.704-1(b)(2)(ii)(d) of the IRC Regulations.

  • In the event some but not all of the Partners would have an increased Modified Negative Capital Account as a consequence of an allocation of losses pursuant to this Section 13, the limitation set forth in this paragraph (d) shall be applied on a Partner by Partner basis so as to allocate the maximum permissible losses to each Partner under Section 1.704-1(b)(2)(ii)(d) of the IRC Regulations.

  • Regulations Section 1.1552-1(c), Mutual as the common parent has elected to allocate the tax liability of the group in the manner provided by IRC Regulations Section 1.1552-1(a)(2).