Taxpayer member definition

Taxpayer member means, for purposes of this regulation, a corporation which is a member of a combined reporting group which is required to file a tax return in this state.
Taxpayer member has the meaning set forth in Section 7.6.
Taxpayer member means a corporation that is subject to tax under s. 71.23

Examples of Taxpayer member in a sentence

  • Taxpayer member" is a corporation which is a member of a combined reporting group which is required to file a tax return in this state.

  • He prepared an EA of the Port Everglades Ocean Dredged Material Disposal Site for the USACE Jacksonville District, which included NEPA compliance and consultations with USFWS and the National Marine Fisheries Service (NMFS).

Related to Taxpayer member

  • Taxpayer means a person subject to a tax levied on income by a municipal corporation in accordance with this chapter. "Taxpayer" does not include a grantor trust or, except as provided in division (47)(B)(i) of this section, a disregarded entity.(B) (i) A single member limited liability company that is a disregarded entity for federal tax purposes may be a separate taxpayer from its single member in all Ohio municipal corporations in which it either filed as a separate taxpayer or did not file for its taxable year ending in 2003, if all of the following conditions are met:

  • Taxpayer Identification Number (TIN), as used in this provision, means the number required by the Internal Revenue Service (IRS) to be used by the offeror in reporting income tax and other returns. The TIN may be either a Social Security Number or an Employer Identification Number.

  • Taxpayer Identification (TIN), as used in this provision, means the number required by the Internal Revenue Service (IRS) to be used by the offeror in reporting income tax and other returns. The TIN may be either a social security number or an employer identification number.

  • Junior Member means a registered Member of the Club who is younger than 18 years of age.

  • Unitholder means a person holding units in the scheme of the Mutual Fund.

  • Employer identification number means the Federal Social Security number used on the Employer's Quarterly Federal Tax Return, U.S. Treasury Department Form 941.