IRS Ruling definition

IRS Ruling shall have the meaning set forth in the Recitals.

IRS Ruling has the meaning set forth in the recitals to this Agreement.

IRS Ruling means any U.S. federal income tax ruling and any supplements thereto issued to Parent by the IRS in connection with the Transactions.

Examples of IRS Ruling in a sentence

• The Parties shall not take any action or fail to take any action, or permit any of their Affiliates to take any action or fail to take any action, that is or is reasonably likely to be inconsistent with the IRS Ruling, the Tax Representation Letters, or the Tax Opinions.

• To the extent there is a Tax Item relating to the Transactions which is not covered by the IRS Ruling Letter, the Companies shall agree on the tax treatment of any such Tax Item reported on any Tax Return.

• The United Nations Population Fund (UNFPA), Libya Country Office (CO) is currently implementing the 1st cycle of the UNFPA Programme supports to the internationally-recognized Government of National Unity in Libya.

• Each Party represents that the information and representations furnished by it in or with respect to the IRS Ruling, the Non-U.S. Tax Rulings, the Tax Representation Letters, and the Tax Opinions are accurate and complete as of the Effective Time.

• The Parties further acknowledge that Pinnacle shall not revoke the Ruling Request or otherwise cease attempting to obtain the IRS Ruling (including, for clarification, the portion of the IRS Ruling relating to the Riverboats) without the consent of GLPI, such consent not to be unreasonably withheld, conditioned or delayed.

More Definitions of IRS Ruling

IRS Ruling shall have the meaning set forth in Section 3.3(a)(i).

IRS Ruling means the private letter ruling (together with any supplements) issued by the IRS in respect of the Ruling Request.

IRS Ruling. The letter ruling issued by the IRS in response to the Ruling Request.

IRS Ruling shall have the meaning set forth in Section 2.1(b)(i).

IRS Ruling has the meaning set forth in the Tax Matters Agreement.

IRS Ruling means any U.S. federal income Tax ruling and any supplements thereto, issued to Xxxxxxx by the IRS in connection with the Transactions, the Separation and any related transactions.

IRS Ruling means a private letter ruling from the IRS addressing the tax consequences of certain aspects of the Separation and the Distribution.