Partnership Tax Return definition

Partnership Tax Return means any return or report of Taxes due, any claims for refund of Taxes, any information return with respect to Taxes, or any other similar report, declaration or document, including any amendments related thereto, and supporting information.
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Partnership Tax Return has the meaning set forth in Section 6.13(c)(iii).
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Partnership Tax Return means the United States Partnership Income Tax Return (Form 1065) for the Partnership, together with all Schedules K-1 included therein, and all state and local tax returns and other similar schedules required to be filed with respect to the operations of the Partnership.
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Examples of Partnership Tax Return in a sentence

  • INSTRUCTIONS FOR PARTS I AND II Form NYC-114.6 must be attached to and submitted with the Unincorporated Business Tax Return (Form NYC-202 or NYC- 202EIN) or Partnership Tax Return (Form NYC-204) in order to claim the credits described in Schedules A, B and C.PART IEnter the amounts of the credits claimed in Schedules A, B and C on the appro- priate lines (lines 1 and 2) of part I.

  • Amounts on lines 1 through 12 are to be entered from the federal Partnership Tax Return and Schedule K.

  • If, unexpectedly, you do recover the amount in a later year, make sure that you include it in box 3.50 in that later year’s Partnership Tax Return.

  • If you have any doubt about the proper tax treatment of a reverse premium, ask us or your tax adviser.If you’re including this income in a different place on the Partnership Tax Return make sure that you deduct it at box 3.71.

  • Amounts on lines 1 through 10 are to be entered from the federal Partnership Tax Return and Schedule K.

  • If the partnership receives an inducement in respect of premises from which it’s to trade, see the note for box 3.50 in the Partnership Tax Return Guide.

  • To claim a MEE payment contractors must submit the following to PSD:• Certified end of year accounts;• A copy of the contractor’s declaration of superannuation/pensions showing individual breakdowns (HMRC Partnership Tax Return SA800 pages 6 and 7) together with a reconciliation between the individual partner’s box 11 amount and the value included in the certificate at Annex F; and• A certificate and declaration (at Annex F) signed and completed by GP partners and their accountant.

  • One partner should be nominated to file a Partnership Tax Return with the Inland Revenue and his/her responsibilities should be clearly defined in the partnership agreement.

  • If you want to allocate this figure between the partners at the same time, read pages 15 to 17 of the Partnership Tax Return Guide.

  • Each such Partnership Tax Return shall be prepared in accordance with the Partnership Agreement and in a manner consistent with past practice, except as otherwise required by applicable Tax Law.


More Definitions of Partnership Tax Return

Partnership Tax Return means a federal or, if applicable, State or local, Tax return required to be filed by the Partnership, including, but not limited to, IRS Form 1065 and the associated Schedules K-1, and, if applicable, any similar State or local Tax return.
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Related to Partnership Tax Return

  • Income Tax Return means any return, declaration, report, claim for refund, or information return or statement relating to Income Taxes, including any schedule or attachment thereto, and including any amendment thereof.

  • Non-Income Tax Return means any Tax Return relating to any Tax other than an Income Tax.

  • Income Tax Returns mean all Tax Returns that relate to Income Taxes.

  • Partnership Tax Audit Rules means Sections 6221 through 6241 of the Code, together with any final or temporary Treasury Regulations, Revenue Rulings and case law interpreting Sections 6221 through 6241 of the Code (and any analogous provision of state or local tax Law).

  • Combined Tax Return means a Tax Return filed in respect of U.S. federal, state, local or non-U.S. income Taxes for a Combined Group, or any other affiliated, consolidated, combined, unitary, fiscal unity or other group basis (including as permitted by Section 1501 of the Code) Tax Return of a Combined Group.

  • Tax Return means any return, declaration, report, claim for refund, or information return or statement relating to Taxes, including any schedule or attachment thereto, and including any amendment thereof.

  • Consolidated federal income tax return means a consolidated return filed for federal income tax purposes pursuant to section 1501 of the Internal Revenue Code.

  • Tax return preparer means any individual described in Section 7701(a)(36) of the Internal Revenue Code and 26 C.F.R. 301.7701-15 .

  • Income Tax Expense means for Borrower and its Subsidiaries, on a consolidated basis for any period, all state and federal franchise or income taxes paid or due to be paid during such period.

  • Tax Returns The federal income tax return on Internal Revenue Service Form 1066, U.S. Real Estate Mortgage Investment Conduit Income Tax Return, including Schedule Q thereto, Quarterly Notice to Residual Interest Holders of the REMIC Taxable Income or Net Loss Allocation, or any successor forms, to be filed by the Trustee on behalf of each REMIC, together with any and all other information reports or returns that may be required to be furnished to the Certificateholders or filed with the Internal Revenue Service or any other governmental taxing authority under any applicable provisions of federal, state or local tax laws.

  • Income Taxes means any taxes measured, in whole or in part, by net or gross income or profits together with any interest, penalties or additions to tax.

  • council tax benefit means council tax benefit under Part 7 of the SSCBA; “couple” has the meaning given by paragraph 4;

  • Net Economic Return shall have the meaning ascribed to such term in paragraph 2 of Exhibit E to the Lease.

  • Partnership Minimum Gain has the meaning set forth in Regulations Section 1.704-2(b)(2), and the amount of Partnership Minimum Gain, as well as any net increase or decrease in Partnership Minimum Gain, for a Partnership Year shall be determined in accordance with the rules of Regulations Section 1.704-2(d).

  • Consolidated Income Tax Expense means, for any period, all provisions for taxes based on the gross or net income of Borrower (including, without limitation, any additions to such taxes, and any penalties and interest with respect thereto), and all franchise taxes of Borrower, as determined on a Consolidated basis and in accordance with GAAP.

  • Foreign limited partnership means a partnership formed under laws other than of this state and having as partners one or more general partners and one or more limited partners.

  • Pre-Closing Tax Return has the meaning set forth in Section 7.1(a).

  • Post-Distribution Tax Period means a Tax period beginning and ending after the Distribution Date.

  • Joint Return means one return made jointly by a married individual with that individual's spouse.

  • Combined Return means any Tax Return (other than a Tax Return for U.S. federal income taxes) filed on a consolidated, combined (including nexus combination, worldwide combination, domestic combination, line of business combination or any other form of combination) or unitary basis that includes activities of any member of the Anadarko Group and any member of the Partnership Group.

  • Straddle Tax Period means any taxable period beginning on or before and ending after the Closing Date.

  • Tax Group has the meaning set forth in Section 7.06(h)(iii).

  • Assumed Tax Liability means, with respect to any Member, an amount equal to the excess of (i) the product of (A) the Distribution Tax Rate multiplied by (B) the estimated or actual cumulative taxable income or gain of the Company, as determined for federal income tax purposes, allocated to such Member (or its predecessor) for full or partial Fiscal Years commencing on or after January 1, 2021, less prior losses of the Company allocated to such Member (or its predecessor) for full or partial Fiscal Years commencing on or after January 1, 2021, in each case, as determined by the Manager and to the extent such prior losses are available to reduce such income over (ii) the cumulative Tax Distributions made to such Member after the closing date of the IPO pursuant to Sections 4.01(b)(i), 4.01(b)(ii) and 4.01(b)(iii) and, if applicable with respect to such Fiscal Year, pursuant to Section 4.1(a) of the Previous LLC Agreement; provided that, in the case of the Corporation, such Assumed Tax Liability (x) shall be computed without regard to any increases to the tax basis of the Company’s property pursuant to Sections 734(b) or 743(b) of the Code and (y) to the extent permitted under the Credit Agreements and applicable Law, shall in no event be less than an amount that will enable the Corporation to meet both its tax obligations and its obligations pursuant to the Tax Receivable Agreement for the relevant Taxable Year; provided further that, in the case of each Member, and for the avoidance of doubt, such Assumed Tax Liability shall take into account any Code Section 704(c) allocations (including “reverse” 704(c) allocations) to the Member.

  • MUNICIPAL TAXABLE INCOME means the following:

  • Hypothetical Tax Liability means, with respect to any Taxable Year, the liability for Taxes of the Corporation (or the Partnerships, but only with respect to Taxes imposed on the Partnerships and allocable to the Corporation) using the same methods, elections, conventions and similar practices used on the relevant Corporation Return but using the Non-Stepped Up Tax Basis instead of the tax basis reflecting the Basis Adjustments of the Adjusted Assets and excluding any deduction attributable to Imputed Interest.