Qualified small issue bonds definition

Qualified small issue bonds means restricted bonds that are qualified small issue bonds as defined in section 144(a) of the Internal Revenue Code.
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Qualified small issue bonds means qualified small issue bonds,
Sample 1Sample 2Sample 3
Qualified small issue bonds means qualified small issue bonds, as defined in section 144(a) of the code.
Sample 1Sample 2

Examples of Qualified small issue bonds in a sentence

  • To the extent that an issuer ap- plies this section to bonds issued before July 1, 1993, § 6a.103A–2(i)(3) of this chapter also applies to the bonds.[T.D. 9204, 70 FR 29449, May 23, 2005]§ 1.144–0 Table of contents.This section lists the captioned para- graphs contained in §§ 1.144–1 and 1.144– 2.§ 1.144–1 Qualified small issue bonds, qualified student loan bonds, and qualified redevelop- ment bonds.(a) Overview.(b) Scope.(c) Effective dates.§ 1.144–2 Remedial actions.

  • To the extent that an issuer ap- plies this section to bonds issued before July 1, 1993, § 6a.103A–2(i)(3) of this chapter also applies to the bonds.[T.D. 9204, 70 FR 29449, May 23, 2005]§ 1.144–0 Table of contents.This section lists the captioned para- graphs contained in §§ 1.144–1 and 1.144– 2.§ 1.144–1 Qualified small issue bonds, qualified student loan bonds, and qualified redevelop- ment bonds.

  • This sec- tion lists the captioned paragraphs con- tained in §§ 1.144–1 and 1.144–2.§ 1.144–1 Qualified small issue bonds, qualified student loan bonds, and quali- fied redevelopment bonds.

  • Qualified small issue bonds are tax-exempt state and local bonds used to finance private business manufacturing or the acquisition of land and equipment by certain farmers.

  • To the extent that an issuer ap- plies this section to bonds issued before July 1, 1993, § 6a.103A–2(i)(3) of this chapter also applies to the bonds.[T.D. 9204, 70 FR 29449, May 23, 2005] § 1.144–0§ 1.144–0 Table of contents.This section lists the captioned para- graphs contained in §§ 1.144–1 and 1.144– 2.§ 1.144–1 Qualified small issue bonds, qualified student loan bonds, and qualified redevelop- ment bonds.(a) Overview.(b) Scope.(c) Effective dates.§ 1.144–2 Remedial actions.

  • Qualified small issue bonds may be issued in an aggregate principal amount of up to $10,000,000, but if the issue exceeds $1,000,000, additional restrictions will be imposed on the owner and principal users of the facility.

  • Qualified small issue bonds" means restricted bonds that are qualified small issue bonds as defined in section 144(a) of the Internal Revenue Code.

  • To the extent that an issuer ap- plies this section to bonds issued before July 1, 1993, § 6a.103A–2(i)(3) of this chapter also applies to the bonds.[T.D. 9204, 70 FR 29449, May 23, 2005]§ 1.144–0 Table of contents.This section lists the captioned para- graphs contained in §§ 1.144–1 and 1.144– 2.§ 1.144–1 Qualified small issue bonds, qualified student loan bonds, and qualified redevelop- ment bonds.(a) Overview.(b) Scope.(c) Effective dates.§ 1.144–2 Remedial actions.[T.D. 8712, 62 FR 2303, Jan.

  • For example, such misclassification can occur in Taint- Droid [41], a DDC detection system that can help detect information leakage in smartphones.

  • Qualified small issue bonds may be used as IRBs to finance manufacturing facilities, subject to Internal Revenue Code requirements.


More Definitions of Qualified small issue bonds

Qualified small issue bonds as defined in Section 144(a) of the Code or any successor provision thereto.
Sample 1

Related to Qualified small issue bonds

  • Qualified Securities means securities of a reporting issuer that carry the right to participate in voting on the appointment or removal of the reporting issuer’s auditor;

  • Qualified student means a resident of this state who:

  • Series Issue Date means the date of issuance of the Initial Tranche of a Series of ETP Securities, as specified in the relevant Final Terms.

  • Previously Issued Bonds means all Bonds that have been issued by CFD No. 2001-1 prior to the date of prepayment.

  • Senior Securities means senior securities (as such term is defined and determined pursuant to the Investment Company Act and any orders of the SEC issued to the Borrower thereunder).

  • Qualified Securitization Financing means (a) any timeshare loan backed notes (such as Hilton Grand Vacations Trust 2013-A) and similar facilities, (b) any revolving non-recourse timeshare notes credit facility (such as the receivables loan agreement, dated May 9, 2013, among Hilton Grand Vacations Trust I LLC, Xxxxx Fargo Bank, National Association, as paying agent, a commercial paper conduit lender, Deutsche Bank AG New York Branch and Bank of America, N.A., as committed lenders and Deutsche Bank AG New York Branch, as administrative agent) and similar facilities and (c) any other Securitization Financing of a Securitization Subsidiary that meets the following conditions: (x) the board of directors of the Borrower shall have determined in good faith that such Qualified Securitization Financing (including financing terms, covenants, termination events and other provisions) is in the aggregate economically fair and reasonable to the Borrower and the Securitization Subsidiary and (y) all sales and/or contributions of Securitization Assets and related assets to the Securitization Subsidiary are made at fair market value (as determined in good faith by the Borrower). The grant of a security interest in any Securitization Assets of the Borrower or any of its Restricted Subsidiaries (other than a Securitization Subsidiary) to secure Indebtedness under this Agreement prior to engaging in any Securitization Financing shall not be deemed a Qualified Securitization Financing.

  • Refunding Bonds means Bonds issued pursuant to provisions of this Master Indenture, the proceeds of which are used to refund one or more Series of Outstanding Bonds.

  • Qualified Securitization Facility means any Securitization Facility (1) constituting a securitization financing facility that meets the following conditions: (a) the Board of Directors will have determined in good faith that such Securitization Facility (including financing terms, covenants, termination events and other provisions) is in the aggregate economically fair and reasonable to the Borrower and the applicable Restricted Subsidiary or Securitization Subsidiary and (b) all sales or contributions of Securitization Assets and related assets to the applicable Person or Securitization Subsidiary are made at fair market value (as determined in good faith by the Borrower) or (2) constituting a receivables financing facility.

  • Qualified Stock of any Person shall mean Capital Stock of such Person other than Disqualified Stock of such Person.

  • Series C Original Issue Date means the date on which the first share of Series C Preferred Stock was issued.

  • Series B Original Issue Date means the date on which the first share of Series B Preferred Stock was issued.

  • Subordinated Debentures means the debentures exchangeable by the Company for the Preferred Stock in accordance with the Certificate of Designations therefor.

  • Qualified school means a nongovernmental primary or secondary

  • Serial Bonds means those Bonds designated as such and maturing on the dates set forth in the Certificate of Award, bearing interest payable on each Interest Payment Date and not subject to mandatory sinking fund redemption.

  • Senior Secured Notes means the $1,875 million aggregate principal amount of 7.375% Senior Secured Notes due 2023 of the Borrower including, as the same may be amended, supplemented, waived or otherwise modified from time to time, including any senior secured exchange notes issued in lieu thereof.

  • Series A Debentures means the 8.675% Series A Junior Subordinated Deferrable Interest Debentures due February 1, 2027 of the Debenture Issuer issued pursuant to the Indenture.

  • Series A Original Issue Date means the date on which the first share of Series A Preferred Stock was issued.

  • Series C Notes is defined in Section 1.

  • Hybrid Preferred Securities Subsidiary means any Delaware business trust (or similar entity) (i) all of the common equity interest of which is owned (either directly or indirectly through one or more wholly-owned Subsidiaries of the Company) at all times by the Company or a wholly-owned direct or indirect Subsidiary of the Company, (ii) that has been formed for the purpose of issuing Hybrid Preferred Securities and (iii) substantially all of the assets of which consist at all times solely of Junior Subordinated Debt issued by the Company or a wholly-owned direct or indirect Subsidiary of the Company (as the case may be) and payments made from time to time on such Junior Subordinated Debt.

  • Subordinated Notes means the Initial Notes and the Exchange Notes and, more particularly, any Subordinated Note authenticated and delivered under this Indenture, including those Subordinated Notes issued or authenticated upon transfer, replacement or exchange.

  • Existing Senior Secured Notes means the Borrower’s $800,000,000 8.500% Senior Secured Notes due 2019, issued pursuant to the Existing Senior Secured Notes Indenture.

  • Converted Restricted Subsidiary has the meaning specified in the definition of “Consolidated EBITDA.”

  • Series D Original Issue Date means the date on which the first share of Series D Preferred Stock was issued.

  • Exchange Debentures has the meaning set forth in Section 2(a) hereof.

  • Additional Notes means additional Notes (other than the Initial Notes) issued from time to time under this Indenture in accordance with Sections 2.01 and 4.09 hereof.

  • Senior Unsecured Notes means $2,000,000,000 in aggregate principal amount of the Borrower’s 9.000% senior notes due 2025 issued pursuant to the Senior Unsecured Notes Indenture on the Closing Date.