Section 382 means Section 382 of the Code, or any comparable successor provision.

Section 382 means Section 382 of the Code, or any successor provision or replacement provision.

Section 382 means Section 382 of the Code or any successor or replacement provisions and the Treasury Regulation promulgated thereunder.

Examples of Section 382 in a sentence

The transactions contemplated hereby do not constitute an “ownership change” within the meaning of Section 382 of the Code, thereby preserving the Company’s ability to utilize such NOLs.
Without regard to the transactions contemplated by this Agreement, to the Knowledge of the Company, neither the Company nor any of its Subsidiaries has undergone an “ownership change” within the meaning of Section 382 of the Code.
The Parties agree that certification for the purpose of settlement is not an admission that class certification is proper under Section 382 of the California Code of Civil Procedure.
Section 3.8.2 of this Agreementhereof provides a mechanism for determining an alternate rate of interest in the event that the BSBY ScreenTerm SOFR Rate is no longer available or in certain other circumstances.
Kodiak’s ability to use any NOLs generated by it could be substantially limited if Kodiak were to experience an “ownership change” as defined under Section 382 of the Internal Revenue Code of 1986, as amended (the “Code”).

More Definitions of Section 382

Section 382 means Section 382 of the Code and the Treasury Regulations promulgated thereunder.

Section 382 means Section 382 of the Code or any successor or replacement provision and the Treasury Regulations promulgated thereunder.

Section 382 means Section 382 of the Code and any comparable successor provision.

Section 382 means Section 382 of the Internal Revenue Code of 1986, as amended, and any successor provision or replacement provision.

Section 382 means Section 382 of the Code or any successor provision.

Section 382 means Section 382 of the Internal Revenue Code of 1986, as amended, or any successor provision or replacement provision.

Section 382 means Section 382 of the Code or any successor or replacement provision and the Treasury Regulations promulgated thereunder. "Securities Act" means the Securities Act of 1933, as amended.