Information for Shareholders. CFI shall provide each shareholder which receives Holdings stock pursuant to the Distribution with the information necessary for each such shareholder to comply with the requirements of section 355 of the Code and the Treasury Regulations with respect to statements that such shareholders must file with their federal income tax returns demonstrating the applicability of section 355 to the Distribution.
Appears in 2 contracts
Sources: Tax Sharing Agreement (Consolidated Freightways Corp), Tax Sharing Agreement (Consolidated Freightways Inc)
Information for Shareholders. CFI shall provide each shareholder which receives Holdings stock pursuant to the Distribution with the information necessary for each such shareholder to comply with the requirements of section 355 of the Code and the Treasury Regulations with respect to statements that such shareholders must file with their federal income tax returns demonstrating the applicability of section 355 to the Distribution.. ARTICLE V
Appears in 1 contract
Sources: Tax Sharing Agreement (Consolidated Freightways Corp)