U.S. Investor definition

U.S. Investor means (A) any investor that is a United States person and (B) any investor that is an entity treated as a foreign partnership for U.S. federal income tax purposes, one or more of the owners of which are, or controlled by, United States persons; and (ii) “United States person” means any person described in Section 7701(a)(30) of the Internal Revenue Code of 1986, as amended.

U.S. Investor means any Investor who is or is deemed a United States person or one or more owners of such Investor is or is deemed as United States persons under the Code, or subject to Tax reporting obligation under the Code.

U.S. Investor means an Investor who is resident in the United States of America.

Examples of U.S. Investor in a sentence

• A "U.S. Investor" is an Investor that is a U.S. Person.This summary does not address tax consequences applicable to partners that are partnerships, including for this purpose any entity treated as a partnership for U.S. federal income tax purposes, or to persons who are partners in partnerships that own interests in the Company.

• A U.S. Investor that does not provide his or her correct taxpayer identification number or social security number may also be subject to penalties imposed by the IRS.

• Information reporting requirements and backup withholding may apply to (i) payments of distributions on our securities to a non-U.S. Investor and (ii) proceeds a non- U.S. Investor receives upon the sale, exchange, redemption, retirement or other disposition of our securities.

• Under the backup withholding rules, a U.S. Investor may be subject to backup withholding with respect to dividends paid unless the holder is a corporation or comes within other exempt categories and, when required, demonstrates this fact or provides a taxpayer identification number or social security number, certifies as to no loss of exemption from backup withholding and otherwise complies with applicable requirements of the backup withholding rules.

• However, for taxable years beginning after December 31, 2017 and before January 1, 2026 and subject to certain limitations, individuals and other non-corporate taxpayers may deduct up to 20% of “qualified REIT dividends.” Qualified REIT dividends eligible for this deduction generally will include our dividends received by a non-corporate U.S. Investor that we do not designate as capital gain dividends and that are not qualified dividend income.

More Definitions of U.S. Investor

U.S. Investor means (i) GS, (ii) Carlyle, (iii) Cathay, (iv) any Shareholder that is a United States person, and (v) any Investor that is an entity treated as a foreign entity for US federal income tax purposes, one or more of the owners of which are United States persons.

U.S. Investor means an investor who or that is, for federal income tax purposes, a citizen or resident of the United States, a corporation organized in or under the laws of the United States, any state or the District of Columbia, or any other person subject to federal income taxation on a net basis with respect to interests in the Fund.

U.S. Investor has the meaning given to it in Schedule 7;

U.S. Investor means (i) GSW, (ii) any Investor that is a United States person, and (iii) any Investor that is an entity treated as a foreign entity for U.S. federal income tax purposes, one or more of the owners of which are United States persons, and identifies as such in written confirmation (which should be promptly updated in the event of any change) to the Company.

U.S. Investor means Steel Dynamics, Inc., Enron Capital and Trade Resources and XxXxxxxx & Company Securities, Inc.

U.S. Investor means a Purchaser that is a U.S. Person as that term is defined in Regulation S. For the avoidance of doubt, each U.S. Investor shall also be an Investor for purposes of this Agreement.

U.S. Investor means a Warrantholder that acquired its Warrants as part of units directly from the Corporation in an offering of units of the Corporation, as a U.S. Accredited Investor, and that is (a) a U.S. Person or a person in the United States, (b) a person that acquired units on behalf of, or for the account or benefit of, any U.S. Person or any person in the United States, (c) any person who received an offer to acquire the units while in the United States, or (d) any person who was in the United States at the time such person’s buy order was made or the subscription agreement pursuant to which such Units were acquired was executed or delivered;