Open Year definition

Open Year has the meaning specified in Section 4.01(r)(iii).

Open Year has the meaning specified in Section 4.01(o)(iii).

Open Year means, with respect to any Person, any year for which United States federal income tax returns have been filed by or on behalf of such Person and for which the expiration of the applicable statute of limitations for assessment, reassessment or collection has not occurred (whether by reason of extension or otherwise).

Examples of Open Year in a sentence

• Set forth on Schedule 4.01(p) hereto is a complete and accurate list, as of the date hereof, of each Open Year of each Loan Party and each of its Affiliates.

• Once you enter the Landfill Open Year, the year column of the Waste Acceptance Rates table automatically shows the years for which acceptance rate data are needed.

• For example, if you enter a Landfill Open Year of 1940, a Landfill Closure Year of 2030, and Waste Acceptance Rates for 1940-2004, then the model will only allow Waste Acceptance Rates to be entered for 2005 to 2019 and will calculate emissions as though the landfill closed in 2019.

• This logic may not be accurate for some companies, so this report is only intended as a sample.• The Open Year GL Trial Balance - with month end balances sample report is based on a SQL view called GPRVOpenYrGLTBMonthEnd.

• The inventory year entered must be between the year after the Landfill Open Year entered and 140 years past the Landfill Open Year.

More Definitions of Open Year

Open Year means, with respect to any Person, any year for which United States federal income tax returns have been filed by or on behalf of such Person and for which the expiration of the applicable statute of limitations for assessment or collection has not occurred (whether by reason of extension or otherwise).

Open Year has the meaning specified in Section 4.01(z). ---------

Open Year means a taxable year of any Loan Party or any of its Subsidiaries or Affiliates for which Federal income tax returns have been filed and for which the applicable statute of limitations for assessment or collection has not occurred by reason of extension or otherwise.

Open Year has the meaning set forth in Section 5.13(b).

Open Year has the meaning specified in Section 4.15.

Open Year has the meaning specified in Section 5.01(m)(ii). ---------

Open Year means any taxable year for which the Minnesota commissioner of revenue may issue orders of assessment or the taxpayer may file an amended return to claim a credit or refund.