Related by context. Frequent words. (Click for all words.) 60 IRC § 57 Trust Indenture 56 Rev. Proc 55 CICA Handbook 55 Internal Revenue Code 54 Debenture holders 53 Exploration Expenses 53 AcG 53 grantor trust 53 liquidating distributions 52 recharacterization 52 Code Sec 52 QTDP 51 VIEs 51 unitholder approval 51 c Represents 51 Revolving Credit Agreement 51 Capital Disclosures 51 bond indentures 50 TOBs 50 nonrecourse 50 pro rata portion 50 PFIC 50 Rule #b 50 REMIC 50 Qualifying Transaction pursuant 50 FIN #R 50 Notice #-# [001] 50 loss carryforward 49 Preferred Units 49 Advisers Act 49 Revenue Procedure 49 END FOOTNOTE 49 indebtedness incurred 49 NAREIT definition 49 Cancellation fees 49 Regulatory Policies 49 MID Lender 49 CUSIP # [003] 49 LTCG 49 Convertible Debt 48 InnVest 48 subsection b 48 nondeductible 48 trust indenture 48 Combination Agreement 48 credit carryforwards 48 Liquidating Trust 48 Indentures 48 Subsequent Events 48 b Represents 48 Subordinated Debentures 48 EGTRRA 48 revolver borrowings 48 exemptive relief 48 applied prospectively 48 Shelf Registration Statement 48 Amended Agreement 48 REIT taxable 48 Income Tax Ordinance 48 SEC Rule #b 47 Financial Instruments Disclosures 47 Repurchase Program 47 Eligible Holders 47 Rule #a 8 47 Noteholder 47 Income Tax Act 47 Exchangeable Units 47 SIFT 47 Section #D 47 insured depository institution 47 noncurrent liabilities 47 taxable 47 carryback 47 LIHTC 47 FHLBanks 47 Petrowest 47 GL c 47 operating loss carryforwards 47 Stapled Unit 47 CFR § #.# [007] 47 CCAA proceedings 47 HREIT 47 insured depository institutions 47 Handbook Section 47 Fixed Charge 47 convertible subordinated debentures 47 loss carryforwards 47 supplemental indentures 47 Total Capitalization 47 C Convertible Preferred 47 Related Parties 46 EPAct 46 indentures governing 46 Cumulative Convertible Preferred Stock 46 Responsible Entity 46 ASC Topic 46 taxable income 46 Accounting Principles GAAP 46 Amending Agreement 46 Marketplace Rules