Examples of UPC Polska Notes in a sentence
Any holder of an Allowed UPC Polska Note Claim (other than Allowed Telecom Owned UPC Polska Note Claims) that has a tax basis in any New UPC Polska Notes received that is less than the issue price of such notes generally will be subject to the market discount rules of the Tax Code (unless such difference is less than a statutorily defined de minimis amount).
Moreover, whether or not the UPC Polska Notes are issued with OID, a holder may elect to deduct any bond premium over the period from its acquisition of such note to the maturity date of such note (or, if it results in a smaller amount of amortizable bond premium, until an earlier call date), but not in excess of the stated interest.
By returning this Plan Ballot, the beneficial owner certifies that (a) this Plan Ballot is the only Plan Ballot it submitted for the UPC Polska Notes, except for those identified in the following table, and (b) all Plan Ballots for UPC Polska Notes it submitted indicate the same vote indicated in Item 2 of this Plan Ballot.
In that case, please fill in the table below (using additional sheets of paper if necessary) and identify the other UPC Polska Notes for which you are the beneficial owner.
If you are an authorized signatory for more than one beneficial owner of UPC Polska Notes, you must execute a separate Plan Ballot for each beneficial owner.
I certify that as of the Voting Record Date of October 31, 2003, I held UPC Polska Notes in the following in the following principal amount (upon stated maturity) (insert amount in box below) or that I am the authorized signatory or nominee of that beneficial owner.
Please provide information for each beneficial owner for whom you are voting UPC Polska Notes in your name.
You must vote all your UPC Polska Notes either to accept or to reject the Plan; unless otherwise applicable as per the Bankruptcy Court's order approving the Disclosure Statement and corresponding Solicitation Materials.
If you hold more than one issue of UPC Polska Notes or hold UPC Polska Notes through more than one record holder, you should receive more than one Plan Ballot.
If the New UPC Polska Notes are issued with OID, and a holder of a Claim has a tax basis in any of the New UPC Polska Notes received that exceeds the issue price of such note, but is less than or equal to the sum of all amounts payable on such notes other than payments of qualified stated interest (i.e., an “acquisition premium”), the amount of OID includable in the holder’s gross income generally is reduced in each period in proportion to the percentage of the OID represented by the excess basis.