U.S. Internal Revenue Code definition

U.S. Internal Revenue Code means the United States Internal Revenue Code of 1986, as amended.

U.S. Internal Revenue Code means the Internal Revenue Code of 1986 of the United States, as amended from time to time;

U.S. Internal Revenue Code means the U.S. Internal Revenue Code of 1986, as amended from time to time and in effect on any given date.

Examples of U.S. Internal Revenue Code in a sentence

• The Company is not operated in such a manner as to qualify as a passive foreign investment company, as defined in Section 1297 of the U.S. Internal Revenue Code of 1986, as amended.

• The Company shall conduct its business in such a manner as will ensure that the Company will not be deemed to constitute a passive foreign investment company within the meaning of Section 1297 of the U.S. Internal Revenue Code of 1986, as amended.

• None of the Company or any of its Subsidiaries is or intends to become a “passive foreign investment company” within the meaning of Section 1297 of the U.S. Internal Revenue Code of 1986, as amended.

• GDH LP and each of its direct and indirect subsidiaries treated as a partnership for U.S. federal income tax purposes has had and will have in effect an election under Section 754 of the U.S. Internal Revenue Code of 1986, as amended (the “Code”), including for future Taxable Years in which acquisitions of LP Units by GDH LP or HoldCo occur, including as part of an Exchange.

• The Company is not and has never been a U.S. real property holding corporation within the meaning of Section 897 of the U.S. Internal Revenue Code of 1986, as amended, and the Company shall so certify upon Purchaser’s request.

More Definitions of U.S. Internal Revenue Code

U.S. Internal Revenue Code means the United States Internal Revenue Code of 1986 as amended, and the rules and regulations promulgated thereunder.

U.S. Internal Revenue Code means the US Internal Revenue Code of 1986.

U.S. Internal Revenue Code means the U.S. Internal Revenue Code of 1986, as amended from time to time and in effect on any given date. “U.S. Non-Qualified Stock Option” means an Option not intended to qualify as a U.S. Incentive Stock Option.

U.S. Internal Revenue Code shall have the meaning set forth in Section 4.11(b).

U.S. Internal Revenue Code means the United States Internal Revenue Code of 1986, as amended, and the rules and regulations promulgated thereunder; and

U.S. Internal Revenue Code means US Internal Revenue Code of 1986, as amended;

U.S. Internal Revenue Code means the U.S. Internal Revenue Code of 1986, as amended from time to time.