Examples of United States Tax Person in a sentence
In the event that the Issuer is required to be treated as a partnership for United States federal income tax purposes, the Certificateholder that is a United States Tax Person holding the largest Certificate Percentage Interest shall be designated the “tax matters partner” of the Issuer pursuant to Code section 6231(a)(7)(A) of the Code and shall sign the tax return of the Issuer.
In the event that the Issuer is required to be treated as a partnership for United States federal income tax purposes, the Certificateholder that is a United States Tax Person holding the largest Certificate Percentage Interest shall sign the tax returns of the Issuer.
The Borrower shall not permit any person that is not a United States Tax Person to be its member.
The Seller is a United States Tax Person and is not a Disqualified Organization.
FSIC is a United States Tax Person that is a “Regulated Investment Company” as defined in Section 851(a) of the Code and is the only equity holder in the Borrower for U.S. Federal tax purposes.