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 Depositary shall not incur any liability for any tax consequences that may be incurred by Holders and Beneficial Owners on account of their ownership of the ADSs, including without limitation, tax consequences resulting from the Company (or any of its subsidiaries) being treated as a “Passive Foreign Investment Company” (in each case as defined in the U.S. Internal Revenue Code and the regulations issued thereunder) or otherwise.

  • 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.

  • Seller is not a “foreign person” as that term is defined in the U.S. Internal Revenue Code of 1986, as amended, and the regulations promulgated pursuant thereto, and Buyer has no obligation under Section 1445 of the U.S. Internal Revenue Code of 1986, as amended, to withhold and pay over to the U.S. Internal Revenue Service any part of the “amount realized” by Seller in the transaction contemplated hereby (as such term is defined in the regulations issued under said Section 1445).

  • The Depositary shall not incur any liability for any tax consequences that may be incurred by Holders and Beneficial Owners on account of their ownership of the American Depositary Shares, including without limitation, tax consequences resulting from the Company (or any of its subsidiaries) being treated as a “Passive Foreign Investment Company” (as defined in the U.S. Internal Revenue Code of 1986, as amended and the regulations issued thereunder) or otherwise.


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 U.S. Internal Revenue Code of 1986, as amended from time to time.
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 US Internal Revenue Code of 1986, as amended.
U.S. Internal Revenue Code means the United States Internal Revenue Code of 1986, as amended. "U.S. person" has the meaning set out in Regulation S under the Securities Act.