SECTION 355 means Section 355 of the Internal Revenue Code of 1986, as amended.
Examples of SECTION 355 in a sentence
All fees payable under this SECTION 3.5.5 shall be fully earned and nonrefundable on the date such fees are due.
All fees payable under this SECTION 3.5.5 shall be fully earned and nonrefundable on the date such fees are due.
IRC means the Internal Revenue Code of 1986, as amended.
the Code means the Pension Regulator’s Code of Practice No 14 governance and administration of public service pension schemes.
Section 338 Forms has the meaning set forth in Section 6.5(d).
Section 382 means Section 382 of the Code, or any successor provision or replacement provision.
Section 409A of the Code means the nonqualified deferred compensation rules under Section 409A of the Code and any applicable treasury regulations and other official guidance thereunder.
Prohibited Transaction means any transaction set forth in Section 406 of ERISA or Section 4975 of the Code.
Prohibited Transactions means a personal securities transaction prohibited by this Code.
Section 162(m) of the Code means the exception for performance-based compensation under Section 162(m) of the Code and any applicable treasury regulations thereunder.
Treasury Regulations means the regulations promulgated under the Code.
Code Section 409A means Section 409A of the Code and the regulations and guidance promulgated thereunder.
Prohibited Transaction Tax Any tax imposed under Section 860F of the Code. Prospectus: The prospectus dated July 19, 2004 as supplemented by the prospectus supplement dated July 26, 2004, relating to the Class A, Class B-1, Class B-2 and Class B-3 Certificates.
Section 423 Component means those Offerings under the Plan, together with the sub-plans, appendices, rules or procedures, if any, adopted by the Administrator as a part of this Plan, in each case, pursuant to which rights to purchase Shares during an Offering Period may be granted to Eligible Employees that are intended to satisfy the requirements for rights to purchase Shares granted pursuant to an “employee stock purchase plan” that are set forth under Section 423 of the Code.
HUBZone small business concern means a small business concern that appears on the List of Qualified HUBZone Small Business Concerns maintained by the Small Business Administration.
U.S. Tax Code means the United States Internal Revenue Code of 1986, as amended.
Section 280G means Section 280G of the Code and the Treasury regulations promulgated thereunder or any similar or successor provision.
Small business concern means a concern, including its affiliates, that is independently owned and operated, not dominant in the field of operation in which it is bidding on Government contracts, and qualified as a small business under the criteria in 13 CFR Part 121 and size standards in this solicitation.
Prohibited Transaction Class Exemption means U.S. Department of Labor prohibited transaction class exemption 84-14, 90-1, 91-38, 95-60 or 96-23, or any similar prohibited transaction class exemption issued by the U.S. Department of Labor.
Income Tax Return means any Tax Return relating to Income Taxes.
Pre-Distribution Tax Period means any taxable period (or portion thereof) that ends on or before the Distribution Date.
Treasury Regulation means the United States Treasury regulations promulgated under the Code.
Section 409A means Section 409A of the Code and the regulations and other guidance promulgated thereunder.
Income Tax Act means the Income Tax Act (Canada), as amended from time to time;
PTCE 95-60 As defined in Section 5.02(b). PUD: A planned unit development.
Section 336(e) Election has the meaning set forth in Section 7.06.
Non-Section 423 Component means those Offerings under the Plan, together with the sub-plans, appendices, rules or procedures, if any, adopted by the Administrator as a part of this Plan, in each case, pursuant to which rights to purchase Shares during an Offering Period may be granted to Eligible Employees that need not satisfy the requirements for rights to purchase Shares granted pursuant to an “employee stock purchase plan” that are set forth under Section 423 of the Code.