Minimum Gain Chargebacks. Items of Company income and gain shall be allocated among the Shareholders at such times and in such manner as may be necessary to satisfy the minimum gain chargeback requirements of U.S. Treasury Regulations Sections 1.704-2(f) and 1.704-2(i)(4).
Appears in 3 contracts
Sources: Shareholders Agreement (Comcast Corp), Shareholders Agreement (Comcast Corp), Shareholder Agreement (NBCUniversal Media, LLC)