Internal Revenue Code means the Internal Revenue Code of 1986, as amended.
Tax Code means the Internal Revenue Code of 1986, as amended.
Regulation CF means Regulation Crowdfunding promulgated under the Securities Act.
the Code means the Pension Regulator’s Code of Practice No 14 governance and administration of public service pension schemes.
Treasury Regulations means the regulations promulgated under the Code.
United States Person means, unless otherwise specified with respect to any Securities pursuant to Section 301, an individual who is a citizen or resident of the United States, a corporation, partnership or other entity created or organized in or under the laws of the United States or an estate or trust the income of which is subject to United States federal income taxation regardless of its source.
United States and “U.S.” mean the United States of America.
Code means the Internal Revenue Code of 1986, as amended.