C Short Year

Example Definitions of "C Short Year"
C Short Year. Means that portion of the S Termination Year of the Company beginning on the Termination Date and ending on the last day of the S Termination Year.
C Short Year. Means that portion of the Company's year beginning on the Termination Date until and including the last day of the S Termination Year.
C Short Year. Means that portion of the S Termination Year of the Company defined in Section 1362(e)(1)(B) of the Code.
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