IRS Regulations definition

IRS Regulations means the U.S. Treasury Regulations promulgated under the Code, as may be amended from time to time (including corresponding provisions of successor IRS Regulations).
IRS Regulations means the laws and regulations adopted by Congress or issued by the U.S. Department of Treasury or the Internal Revenue Service under the Code.

Examples of IRS Regulations in a sentence

  • Any director, principal officer, member of a committee with governing board delegated powers, or any other person who is a "disqualified person" as defined in Section 4958(f)(1) of the Internal Revenue Code and as amplified by Section 53.4958-3 of the IRS Regulations, who has a direct or indirect financial interest, as defined below, is an interested person.

  • The Trustee of the Plan may also accept a direct transfer of funds, which meets the requirements of Section 1.411(d)-4 of the IRS Regulations, from a plan which the Trustee reasonably believes to be qualified under Section 401(a) of the Code in which an Employee was, is, or will become, as the case may be, a participant.

  • In accordance with IRS Regulations, utilizing relevant information provided to BNYM in the ordinary course of performing the services provided for in the Agreement, report cost basis information to shareholders on an average cost basis by tax year and Shares, except when the Shareholder requests such reporting to occur on another basis permitted by the Written Procedures.

  • Except as otherwise required by the Code and the IRS Regulations, each loan shall have a repayment period of not less than 12 months and not in excess of 60 months, unless the purpose of the loan is for the purchase of a primary residence, in which case the loan may be for not more than 180 months.

  • SELLER DATE S.S. BUYER DATE S.S. SELLER DATE S.S. BUYER DATE S.S. ADDRESS ADDRESS *Closing Agent is required by IRS Regulations to report this information.

  • However, IRS Regulations require funds to be received by us by certain contribution and rollover deposit deadlines.

  • Notwithstanding the foregoing, payment of a Member's Account shall commence not later than the December 31 of the calendar year immediately following the calendar year in which the Member died or, in the event such Beneficiary is the Member's Surviving Spouse, on or before the December 31 of the calendar year in which such Member would have attained age 70 1/2, if later (or, in either case, on any later date prescribed by the IRS Regulations).

  • To the extent the deduction for such contribution is disallowed, in accordance with IRS Regulations, the Employer may request the return to it of such contribution within one year after the disallowance of the deduction.

  • No amounts may be withdrawn under Article VII, and no loans granted under Article VIII, if the TPA has received a document which may be determined following its receipt to be a Qualified Domestic Relations Order prior to completion of review of such order by the Plan Administrator within the time period prescribed for such review by the IRS Regulations.

  • Any director, principal officer, member of a committee with governing board delegated powers, or any other person who is a “disqualified person” as defined in Section 4958(f)(1) of the Internal Revenue Code and as amplified by Section 53.4958-3 of the IRS Regulations, who has a direct or indirect financial interest, as defined below, is an interested person.


More Definitions of IRS Regulations

IRS Regulations means the rules, regulations and orders, and interpretations thereof, adopted by the Internal Revenue Service under the Code, as in effect from time to time.
IRS Regulations means the laws and regulations adopted by Congress or issued by the Internal Revenue Services as applicable to non-qualified deferred compensation plans or arrangements
IRS Regulations means the federal income tax regulations promulgated under the Code, including any temporary regulations, as in effect from time to time.
IRS Regulations means the rules, regulations, orders and interpretations of rules, regulations and orders adopted under the Code, as in effect from time to time. “Managing Member” shall mean Trac Lease, Inc. “Member” shall mean any of the persons listed on Schedule 1 attached hereto or any person who becomes a member pursuant to Section 7.3. “Member Nonrecourse Debt” shall mean “partner non-recourse debt” as set forth in Section 1.704-2(b)(4) of the IRS Regulations. “Member Nonrecourse Debt Minimum Gain” shall mean an amount, with respect to each Member Nonrecourse Debt, equal to the Company Minimum Gain that would result if such Member Nonrecourse Debt were treated as a Nonrecourse Liability, determined in accordance with Section 1.704-2(i)(2) and (3) of the IRS Regulations. “Member Nonrecourse Deductions” shall mean “partnership nonrecourse deductions” as set forth in Section 1.704-2(i)(2) of the IRS Regulations. For any Fiscal Year, the amount of Member Nonrecourse Deductions with respect to a Member Nonrecourse Debt equals the excess, if any, of the net increase, if any, in the amount of the Member Nonrecourse Debt Minimum Gain attributable to such Member Nonrecourse Debt over the aggregate amount of any distributions during such Year to the Member that bears the economic risk of loss for such Member Nonrecourse Debt to the extent such distributions are from proceeds of such Member Nonrecourse Debt and are allocable to an increase in Member Nonrecourse Debt Minimum Gain, determined according to the provisions of Section 1.704-2(i)(2) of the IRS Regulations. “Membership Interest” shall mean, with respect to any person, all of the interests of that person in the Company, including, without limitation, such person’s (i) right to a distributive share of profits and losses of the Company, (ii) right to a distributive share of Company assets, and (iii) right, if any, to participate in the management and control of the business and affairs of the Company. “Net Income” and “Net Loss” means, with respect to any Fiscal Year, an amount equal to the Company’s taxable income or loss for such Fiscal Year or period, determined in accordance with Code Section 703(a) (for this purpose, all items of income, gain, loss, or deduction required to be stated separately pursuant to Code Section 703(a)(1) shall be included in taxable income or loss), with the following adjustments: -4- (a) Any income of the Company that is exempt from federal income tax and not otherwise taken into account in...
IRS Regulations means the Income Tax Regulations promulgated under the Code, and any successor IRS Regulations as amended from time to time. LAW shall have the meaning ascribed to such term in the Participation Agreement. LIEN shall have the meaning ascribed to such term in the Participation Agreement. LP&L means Louisiana Power & Light Company, a Louisiana corporation, and any of its successors or assigns.

Related to IRS Regulations

  • UCITS Regulations means the European Communities (Undertakings for Collective

  • 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.

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

  • 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.

  • Tax Regulations means the United States Treasury Regulations promulgated pursuant to sections 103 and 141 through 150 of the Code. “Yield” of

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

  • WHFIT Regulations Treasury Regulations section 1.671-5, as amended.

  • 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.

  • 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.

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

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

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

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

  • the 2002 Regulations means the Traffic Signs Regulations and General Directions 2002;

  • Plan Assets Regulation means 29 C.F.R. Section 2510.3-101, et seq., as modified by Section 3(42) of ERISA.

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

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

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

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

  • Federal Regulations means those federal regulations relating to cable television services, 47 C.F.R. Section 76.1 et seq. (and, to the extent applicable, any other federal rules and regulations relating to cable television, including but not limited to, those described in 47 C.F.R. Section 76.3), or as such regulations may be amended.

  • Council Regulation means Council Regulation (EC) No. 2100/94 of 27th July 1994 on Community plant variety rights;

  • 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.

  • Agency Workers Regulations means the Agency Workers Regulations 2010;

  • SEBI ICDR Regulations means Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018, as amended;

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