Regulations

Regulations. The proposed, temporary and promulgated regulations under Section 280G of the Code, or any successor provision thereto.

Regulations. The regulations and proposed regulations issued by the Secretary of the Treasury interpreting the Code.

Regulations. The rules and regulations of the Commission

Regulations. Shall mean the Treasury regulations promulgated under the Code.

Regulations. The Treasury Regulations promulgated under the Code, as amended from time to time

Regulations. Means the income Tax regulations, including temporary regulations, promulgated under the Code, as such regulations are amended from time to time. 5 1.30 "Related Party" means (i) with respect to any individual, (A) a child, heir, ascendant, or descendant of such individual, or the estate of any of the foregoing individuals, (B) any trust or family partnership whose beneficiaries shall solely be such individual or any individuals included in subsection (A) above, and (C)... the estate of such individual;(ii) with respect to any Person which is not an individual, any other Person that, directly or indirectly through one or more intermediaries controls, is controlled by, or is under common control with or for the sole benefit of, such Person or one or more Persons included in subsection (i) above; and (iii) with respect to any trust, any individual who is currently the beneficiary of such trust or an ascendant or descendant of such beneficiary. For the purposes of this definition, the term "control" (including, with correlative meanings, the terms "controlled by" and "under common control with"), as used with respect to any Person, means, with respect to a corporation or limited liability company, the right to exercise, directly or indirectly, more than Fifty Percent (50%) of the voting rights in such controlled corporation or limited liability company and, with respect to any partnership, trust, other entity or association, the possession, directly or indirectly, of the power to direct or cause the direction of the management or policies of the controlled entity. In the case of a partnership, the term "Related Party" shall also include any general partner of such partnership. View More

Regulations. Means any regulations of the United States Department of Treasury promulgated under the Code.

Regulations. The regulations made under the Act, including without limitation those regulations currently contained in Title 21 of the Code of Federal Regulations, as amended from time to time.

Regulations. Means regulations promulgated by the United States Department of Treasury and in effect with respect to the Code.

Regulations. Means the regulations promulgated pursuant to the Code.