Syndication Expenses means all expenditures classified as syndication expenses pursuant to Treasury Regulation Section 1.709-2(b). Syndication Expenses shall be taken into account under this Agreement at the time they would be taken into account under the Partnership's method of accounting if they were deductible expenses.
Syndication Expenses means all expenditures classified as syndication expenses pursuant to Section 1.709-2(b) of the Regulations.
Syndication Expenses or “Offering Expenses”: Expenses paid or incurred in connection with the issuing and marketing of Interests in the Company, including brokerage fees, finder fees, selling commissions, state (“Blue Sky”) filing fees, legal fees of the Issuer for consultations relating to the requirements of the applicable federal, state and foreign securities laws and for tax advice pertaining to the adequacy of tax disclosures in the Offering Circular, accounting fees, if any, for preparation of financial projections to be included in the Offering materials and printing/binding costs of such Offering materials. Unlike other expenses, Syndication Expenses may not be deducted currently or Amortized over a period of time (in contrast to Organizational Expenses).
Examples of Syndication Expenses in a sentence
The guideline standards are divided into three categories: Builder’s Profit, Developer’s Fee, and Syndication Expenses.
Syndication Expenses - The safe harbor limits for syndication expenses, excluding bridge loan costs, are (a) 10 percent of gross syndication proceeds for private offerings and (b) 15 percent of gross syndication proceeds for public offerings.
Syndication Expenses - The total expenses, excluding bridge loan costs, incurred by the sponsor in obtaining cash from the sale of project interest to investors through public offerings will generally be evaluated as not exceeding 15% of gross syndication proceeds but may, in the event that the Authority determines special market or risk factors to be involved, be evaluated up to 24% of gross syndication proceeds.
Syndication Expenses as per Regulations section 1.709-2(b)Include on line 16 syndication expenses as defined in Regulations section1.709-2(b).Line 17.
Several good exploration targets have been outlined on the property.
More Definitions of Syndication Expenses
Syndication Expenses means all expenditures classified as syndication expenses pursuant to Section 1.709-2(b) of the Regulations in connection with the Offering. Syndication Expenses shall be taken into account under this Agreement at the time they would be taken into account under the Partnership's method of accounting if they were deductible expenses.
Syndication Expenses means all expenditures classified as syndication expenses pursuant to Treasury Regulation Section 1.709-2(B). Syndication Expenses shall be taken into account in determining and maintaining Capital Accounts pursuant to Section 11.12 of this Agreement at the time they would be taken into account under the Partnership's method of accounting if they were deductible expenses. "Taxable Income" and "Tax Losses" means the Partnership's taxable income or tax losses, respectively, for each fiscal year (or part thereof) as determined for federal income tax purposes, including, where the context requires, all items of income, gain, loss, deduction and credit which enter into the computation thereof. "Tax Credit" means the Low-Income Housing Tax Credit. "Tenant Transition Fund " means the tenant transition fund reserve account established pursuant to the provisions of Section 8.18(b) of this Agreement. "Tenant Transition Fund Loan" means a loan made pursuant to Section8.18(b) of this Agreement. ARTICLE III
Syndication Expenses means all expenditures classified as syndication expenses pursuant to Treasury Regulations Section 1.709-2(b), including, but not limited to, Organizational and Offering Expenses. Syndication Expenses shall be taken into account under this Agreement at the time they would be taken into account under the Partnership’s method of accounting if they were deductible expenses.
Syndication Expenses. Expenses paid or incurred in connection with the issuing and marketing of interests in the LLC, including brokerage fees, selling commissions, state ("Blue Sky") filing fees, legal fees of the Issuer for consultations relating to the requirements of the applicable federal and state securities laws and for tax advice pertaining to the adequacy of tax disclosures in the Prospectus, accounting fees, if any, for preparation of financial projections to be included in the Offering materials and printing/binding costs of such Offering materials. Unlike other expenses, Syndication Expenses may not be deducted currently or amortized over a period of time (in contrast to Organizational Expenses).
Syndication Expenses means all expenditures classified as syndication expenses pursuant to Treasury Regulation Section 1.709-2(B). Syndication Expenses shall be taken into account in determining and maintaining Capital Accounts pursuant to Section 11.12 of this Agreement at the time they would be taken into account under the Partnership's method of accounting if they were deductible expenses. "Taxable Income" and "Tax Losses" means the Partnership's taxable income or tax losses, respectively, for each fiscal year (or part thereof) as determined for federal income tax purposes, including, where the context requires, all items of income, gain, loss, deduction and credit which enter into the computation thereof. "Tax Credit" means the Low-Income Housing Tax Credit. "Tax Credit Set Aside" means the date upon which the Partnership received a reservation, effective for 1995, subject to a the Carryover Allocation of Tax Credits meeting the requirements of Section 42(h)(1)(E) of the Code and Treasury Regulations for an allocation of Tax Credit for the building(s) constituting the Apartment Complex in an annual dollar amount of not less than $594,940.00, which reservation shall not have expired or been revoked prior to the date on which the First Installment is paid. The Tax Credit Set Aside for the Partnership was issued by the Agency through a Preliminary Reservation Letter to the Partnership dated June 26, 1995, and subsequently superseded by the Carryover Allocation. "Total Operating Revenue" means gross residential rental revenue less vacancy plus other income. "75% Construction Completion" means the date upon which the Partnership has received either (i) all necessary certificates of substantial completion or certificates of occupancy from the applicable governmental jurisdiction(s) or authority(ies) relating to 75% of the SRO units in the Apartment Complex, or (ii) receipt of a certification from the inspecting architect in form and substance acceptable to Boston Capital, with respect to satisfactory completion of seventy-five percent (75%) of the overall construction of the Apartment Complex, provided, however, that 75% Construction Completion shall not be deemed to have occurred if on such date any liens or other encumbrances as to title to the Land and the Apartment Complex exist, other than those securing the Loans and/or those Consented to by the Investment Partnership. ARTICLE III
Syndication Expenses means expenses incurred in connection with the offering of the interests in the Company, including the advisory fee payable to Wachovia Securities, but excluding the respective attorneys' fees of the Members.
Syndication Expenses. All expenditure classified as syndication expenses pursuant to Section 1.709-2(b) of the Regulations. Syndication Expenses shall be taken into account under JetFleet It's methods of accounting as if they were deductible expenses.