Web362 Parties becoming connected where creditor's rights subject to impairment adjustment [F1etc] (1) This section applies if— (a) a company (“D”) is a party to a loan relationship as debtor, [F2and] (b) another company (“C”) which— (i) is a party to the loan relationship as creditor, and (ii) is not connected with D, Webrecommend that any forthcoming guidance under section 362(e) interpret the term “transaction” for these purposes so that (i) transfers of Section 362(e)(1)(B) Property …
Tax Section Report 1302 - New York State Bar Association
WebWhen charged under s. 362(2)(b) [false pretenses – value under $5,000] , the accused can be given an appearance notice without arrest under s. 497 or a summons. If arrested, he can be released by the arresting officer under s. 498 … Web362 Parties becoming connected where creditor's rights subject to impairment adjustment [ F1 etc] (1) This section applies if— (a) a company (“D”) is a party to a loan relationship as debtor,... thorntons delivery code
Corporation Tax Act 2009 - Legislation.gov.uk
Web1 Feb 2007 · Section 362(e)(2) refers to transactions described in Sec. 362(a) (i.e. transactions described in Code Section 351 and capital contributions), not Code Section 362(b), which refers to transfers pursuant to a reorganisation. The statute does not address transactions that are described in both Code Section 362(a) and (b) such as a transaction ... WebI.R.C. § 118 (c) (1) General Rule —. For purposes of this section, the term “contribution to the capital of the taxpayer” includes any amount of money or other property received from any person (whether or not a shareholder) by a regulated public utility which provides water or sewerage disposal services if—. I.R.C. § 118 (c) (1) (A) —. Web25 Feb 2024 · § 1.355-5(b) 1.355-5(b)Stmt 1.355-5(b) Stmt Section 362(e)(2)(C) Statement § 1.362-4(d)(3)(ii) Section362(e)(2)(C)Statement Section 362(e)(2)(C) Statement Statement Pursuant to § 1.368-3(a) by [Insert Name and Employer Identification Number (if any) of Taxpayer], a Corporation a Party to a Reorganization § 1.368-3(a) 1.368-3(a)Stmt 1.368-3 ... thorntons delivery