Stub Taxable Period is defined in Section 3.3(a).
Taxable Period means any taxable year or other period that is treated as a taxable year with respect to which any Tax may be imposed under any applicable statute, rule or regulation.
Post-Distribution Tax Period means a Tax period beginning and ending after the Distribution Date.
Pre-Closing Taxable Period means any Taxable period ending on or prior to the Closing Date.
Tax Period means, with respect to any Tax, the period for which the Tax is reported as provided under the Code or other applicable Tax Law.
Post-Distribution Period means any Tax Period beginning after the Distribution Date, and, in the case of any Straddle Period, the portion of such Straddle Period beginning the day after the Distribution Date.
Pre-Distribution Tax Period means any taxable period (or portion thereof) that ends on or before the Distribution Date.
Straddle Period means any Tax period beginning before or on and ending after the Closing Date.
Post-Deconsolidation Period means any taxable period beginning after the date of a Deconsolidation Event.
Post-Closing Straddle Period means the portion of a Straddle Period beginning the day after the Closing Date.
Net Taxable Income has the meaning set forth in Section 4.01(b)(i).
Pre-Deconsolidation Period means any taxable period beginning on or prior to the applicable Deconsolidation Date.
Straddle Tax Period means any taxable period beginning on or before and ending after the Closing Date.
Taxable Date means the date as of which interest on the Bonds is first includible in gross income of the Owner (including, without limitation, any previous Owner) thereof as a result of an Event of Taxability.
Taxable means either:
Tax Benefit Schedule is defined in Section 2.02 of this Agreement.
Tax Distribution Date has the meaning set forth in Section 4.01(b)(i).
Taxable Year means a taxable year of the Corporate Taxpayer as defined in Section 441(b) of the Code or comparable section of state or local tax law, as applicable (and, therefore, for the avoidance of doubt, may include a period of less than 12 months for which a Tax Return is made), ending on or after the IPO Date.
Closing Period means the period between the close of business on the date of this Agreement and the Closing.
casual taxable person means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in the taxable territory where he has no fixed place of business;
Base taxable value means the agreed value specified in a resolution or interlocal agreement under Subsection 17C-1-102(8) from which tax increment will be collected.
Pre-Closing Straddle Period means the portion of a Straddle Period ending on the Closing Date.
Pre-Distribution Period means any Tax Period ending on or before the Distribution Date, and, in the case of any Straddle Period, the portion of such Straddle Period ending on the Distribution Date.
Final Distribution Date The Distribution Date on which the final distribution in respect of the Certificates is made pursuant to Section 9.01.
MUNICIPAL TAXABLE INCOME means the following:
Current Distribution Date means a Distribution Date specified as a reference date for calculating the Expected Distributions with respect to the Certificates of any Trust as of such Distribution Date.
Tax Limitation Period means the Tax Years for which the Applicant’s Qualified Property is subject to the Tax Limitation Amount and as further identified in Section 2.3.D of this Agreement.