Tax Opinion

Example Definitions of "Tax Opinion"
Tax Opinion. Means an opinion of counsel selected by ICN, in its sole discretion, confirming in form and substance reasonably satisfactory to ICN, that no income, gain or loss for U.S. federal income tax purposes will be recognized by ICN, the stockholders or former stockholders of ICN, or any ICN Affiliate with respect to the Distribution.
Found in RIBAPHARM INC contract
Tax Opinion. Means a favorable opinion from ICN's counsel regarding the federal income tax consequences, under Section 355 and related provisions of the Code (as defined in the Tax Sharing Agreement), of the Distribution.
Found in RIBAPHARM INC contract
Tax Opinion. (c) in the case of Section 6.3(b), each Class of the Investor Certificates of the new Series shall be characterized as debt, partnership interests or as an undivided ownership interest in the Trust Assets.
Found in DISTRIBUTION FINANCIAL SERVICES FLOORPLAN MASTER TRUST contract
Tax Opinion. Tax Opinion
Found in RFS HOLDING LLC contract
All Definitions