IRS Notice definition

IRS Notice has the meaning set forth in Section 7.5.

IRS Notice means the IRS Notice 2005-1, which was issued with respect to the American Jobs Creation Act of 2004.

IRS Notice is defined in Section 11.6.

Examples of IRS Notice in a sentence

• For this purpose, “de minimis amount” means no more than 5 percent of the total power flows in both directions, calculated in accordance with the “5 percent test” set forth in IRS Notice 88-129.

• This tax may or may not be charged based on whether this project meets the eligibility requirements of IRS Notice 88-129.

• For this purpose, "de minimis amount" means no more than 5 percent of the total power flows in both directions, calculated in accordance with the "5 percent test" set forth in IRS Notice 88-129.

• This tax may or may not be charged based on whether this project meets the eligibility requirements of IRS Notice 2016-36, 2016-25 I.R.B. (6/20/2016).

• Once made, this election can only be changed and the Prior Year Testing method applied if the Plan meets the requirements for changing to Prior Year Testing set forth in IRS Notice 98-1 (or superseding guidance).

More Definitions of IRS Notice

IRS Notice shall have the meaning set forth in Section 2.6.

IRS Notice has the meaning set forth in Section 8.02(g).

IRS Notice means, with respect to any Indemnitee, a revenue agent's ---------- report or notice of proposed adjustment or a notice of deficiency issued by the IRS to such Indemnitee with respect to the inclusion in Federal Gross Income a percentage of the interest on such Indemnitee's Note exceeding the Inclusion Rate.

IRS Notice has the meaning assigned to such term in Section 5.9.

IRS Notice means the notice from the IRS concerning the tax year ending December 31, 2001 and identified in Schedule 4.17.

IRS Notice means written notice from the Internal Revenue Service of the United

IRS Notice shall have the meaning specified in Section 3.2(f).