Examples of Qualified equity investment in a sentence
The notice shall contain the amount paid to the Allocatee for the Qualified Equity Investment at its original issue and the taxpayer identification number of the Allocatee.
The Allocatee shall provide such notice to the taxpayer no later than 60 days after the date the taxpayer makes the Qualified Equity Investment in the Allocatee.
In accordance with 26 C.F.R. 1.45D-1(g)(2), the Allocatee shall provide notice to any taxpayer who makes a Qualified Equity Investment in the Allocatee at its original issue that the Equity Investment is a Qualified Equity Investment entitling the taxpayer to claim a NMTC.
This prohibition, however, generally does not apply to entities that are commonly Controlled solely because of common ownership by Qualified Equity Investment investors, including investors that have received an NMTC Allocation.
Within 60 days after the date that a taxpayer makes an Equity Investment in the Allocatee and provided that the Allocatee designates such investment as a Qualified Equity Investment, the Allocatee shall notify the Fund using the Fund’s electronic Allocation Tracking System.