Tax Risks, definition
Examples of Tax Risks, in a sentence
The very nature of an investment in the Partnership involves complex issues of taxation, and accordingly, investors are urged to review the entire discussion of tax matters in "FEDERAL INCOME TAX CONSEQUENCES" and "RISK FACTORS - Tax Risks" in the Prospectus.
The statements in the Registration Statement and the Prospectus under the heading “Material U.S. Federal Income Tax Considerations,” and incorporated by reference in the Company's Form 10-K for 2022 under the heading "Risk Factors—U.S. Federal Income Tax Risks" insofar as such statements constitute summaries of legal matters, agreements or documents discussed therein are correct in all material respects and fairly summarize such legal matters, agreements or documents.
See "Summary of the Partnership Agreement - Optional Purchase of Limited Partner Interests." Tax Risks Investors should note that the General Partner anticipates no significant tax benefits associated with the operation of the Lithotripsy System or the Partnership.
See "Summary of the Partnership Agreement - Optional Purchase of Limited Partner Interests." Tax Risks Investors should note that the General Partner anticipates no significant tax benefits associated with the operation of the Lithotripsy Systems or the Partnership.
The statements in the Registration Statement and the Prospectus under the heading “Material U.S. Federal Income Tax Considerations,” and incorporated by reference in the Company's Form 10-K for 2020 under the heading "Risk Factors—U.S. Federal Income Tax Risks" insofar as such statements constitute summaries of legal matters, agreements or documents discussed therein are correct in all material respects and fairly summarize such legal matters, agreements or documents.
Federal Income Tax Risks The following discussion summarizes certain federal income tax risks associated with an investment in the Shares and the exercise of options acquired therewith.
Tax Risks Related to the Merger In addition to reading the following risk factors, you are urged to read “Material U.S. Federal Income Tax Consequences of the Merger” beginning on page 115 and “Material U.S. Federal Income Tax Consequences of Common Unit Ownership” beginning on page 120 for a more complete discussion of the expected material U.S. federal income tax consequences of the merger and owning and disposing of common units received in the merger.
At the Initial Closing Date, you shall receive the opinion of ▇▇▇▇▇, Moorman in the Registration Statement, and to the further effect that the information in the Prospectus under the captions "Risk Factors Tax Risks" and "Income Tax Consequences" to the extent that it constitutes matters of law or legal conclusions, has been reviewed by them and is correct.
See the section titled “Proposal 1: The Merger – Litigation Related to the Merger.” Tax Risks Related to the Merger Your exchange of SemGroup common stock for ET common units could be fully taxable in certain circumstances.