Reviewed Year has the meaning ascribed to said phrase under Section 6225(d)(1) of the Code.

Reviewed Year means the Partnership’s taxable year to which the item being adjusted relates.

Reviewed Year has the meaning set forth in Section 5.5(g)(ii).

Examples of Reviewed Year in a sentence

This indemnification shall specifically be effective and enforceable even after a Member is no longer a Member of the Company if such former Member was a Member in the Reviewed Year.
Except as provided in subsection B(2), a Taxpayer shall file a Federal Adjustments Report with the [State Agency] for the Reviewed Year and, if applicable, pay the additional [State] tax owed by the Taxpayer no later than 180 days after the Final Determination Date.
For all other adjustments, the total adjustment, and any amounts attributable to such adjustment, shall be allocated as such items should have been allocated as described in (i), and any other applicable provisions of this Agreement, in the Reviewed Year.
Each Reviewed Year Member or former Reviewed Year Member shall provide the Partnership Representative such reasonable documentation as may be reasonably requested by the Partnership Representative proving payment of the liability pushed out to such Reviewed Year Member pursuant to the Push-Out Election or a further Push-Out Election made by such Reviewed Year Member.
In such event, each Reviewed Year Member hereby agrees to take any adjustment to income, gain, loss, deduction, or credit (as determined in the notice of final partnership adjustment) into account to the full extent provided for in Section 6226(b) of the Code (as amended by the BBA) or the applicable corresponding provisions of state, local or foreign law.

More Definitions of Reviewed Year

Reviewed Year means the taxable year of a Partnership that is subject to a Partner-

Reviewed Year means the taxable year of a Partnership that is subject to a Partnership Level Audit from which Federal Adjustments arise.

Reviewed Year means the taxable year of a partnership that is

Reviewed Year has the meaning ascribed to said phrase under BBA Section 6225(d)(1).

Reviewed Year means the tax year of a partnership that is subject to a partnership level audit

Reviewed Year shall have the meaning set forth in Code Section 6225(d)(1).

Reviewed Year means a Company taxable year to which an item being adjusted by the IRS relates, as defined in Section 6225(d)(1) of the Code or comparable provisions of state, local or non-U.S. law.