Tax Original Issue Discount definition

Tax Original Issue Discount means the amount of ordinary interest income on a Debenture that must be accrued as original issue discount for United States Federal income tax purposes pursuant to U.S. Treasury Regulation Section 1.1275-4.

Tax Original Issue Discount means the amount of ordinary interest income on a Note that must be accrued as original issue discount for United States federal income tax purposes.

Tax Original Issue Discount means the amount of ordinary interest income on a Security that must be accrued as original issue discount for United States Federal income tax purposes.

Examples of Tax Original Issue Discount in a sentence

• The Company shall file with the Trustee promptly at the end of each calendar year (i) a written notice specifying the amount of Tax Original Issue Discount (including daily rates and accrual periods) accrued on outstanding Notes as of the end of such year and (ii) such other specific information relating to such Tax Original Issue Discount as may then be required under the Internal Revenue Code of 1986, as amended from time to time, or the Treasury regulations promulgated thereunder.

• The Company shall file with the Trustee promptly at the end of each calendar year (i) a written notice specifying the amount of Tax Original Issue Discount (including daily rates and accrual periods) accrued on outstanding Debentures as of the end of such year and (ii) such other specific information relating to such Tax Original Issue Discount as may then be required under the Internal Revenue Code of 1986, as amended from time to time, or the Treasury regulations promulgated thereunder.

• A holder of Notes may obtain the issue price amount of Tax Original Issue Discount, issue date, yield to maturity, comparable yield and projected payment schedule for the Notes, determined by the Company pursuant to the contingent payment regulations, by submitting a written request for it to the Company at the following address: Commonwealth Telephone Enterprises, Inc., 000 XXX Xxxxx, Xxxxxx, Xxxxxxxxxxxx 00000-0000, Attention: Vice President, Investor Relations.

• The Company shall file with the Trustee, within 30 days following the end of each calendar year, a written notice specifying (a) the amount of Tax Original Issue Discount (including the daily rates and accrual periods) accrued on outstanding Securities as of the end of such year and (b) such other specific information relating to such Tax Original Issue Discount as may then be relevant under the Internal Revenue Code of 1986, as amended from time to time.

• A holder of Notes may obtain the issue price, amount of Tax Original Issue Discount, issue date, yield to maturity, comparable yield and projected payment schedule for the Notes, determined by the Company pursuant to the contingent payment regulations, by submitting a written request for it to the Company at the following address: Commonwealth Telephone Enterprises, Inc., 000 XXX Xxxxx, Xxxxxx, Xxxxxxxxxxxx, 00000-0000, Attention: Senior Vice President, Investor Relations.

More Definitions of Tax Original Issue Discount

Tax Original Issue Discount means the amount of ordinary interest income on a Security that must be accrued as original issue discount for United States federal income tax purposes pursuant to Treasury regulation section 1.1275-4 or any successor provision.

Tax Original Issue Discount means the amount of ordinary interest income that must be accrued with respect to a New Note as original issue discount for United States Federal income tax purposes pursuant to U.S. Treasury Regulation section 1.1272-1.

Tax Original Issue Discount means the amount of ordinary interest income on a Note that must be accrued as original issue discount for United States federal income tax purposes pursuant to United States Treasury Regulation section 1.1275-4 or any successor provision. “Termination of Trading” will be deemed to have occurred if the Common Stock (or other common stock into which the Notes are then convertible) is neither listed for trading on a United States national securities exchange nor approved for trading on the Nasdaq National Market.

Tax Original Issue Discount means the amount of ordinary interest income on a Security that must be accrued as original issue discount for U.S. federal income tax purposes pursuant to Treasury regulations section 1.1275-4.

Tax Original Issue Discount means the amount of ordinary interest income on a Security that must be accrued as original issue discount for United States Federal income tax purposes pursuant to Treasury Regulation Section 1.1275-4 or any successor provision.

Tax Original Issue Discount means original issue discount for United States federal income tax purposes.

Tax Original Issue Discount means the amount of ordinary interest income on a Security that must be accrued as original issue discount for United States federal income tax purposes pursuant to Treas. Reg. Sec. 1.1275-4.