Section 897. None of the Acquired Companies is, or has been, a “United States real property holding corporation” within the meaning of Section 897 or Section 1445 of the Code during the applicable period specified in Section 897(c)(1)(A) of the Code, and each of the Acquired Companies has filed with the Internal Revenue Service all statements, if any, which are required under Treasury Regulation Section 1.897-2(h).
Appears in 2 contracts
Sources: Stock Purchase Agreement, Stock Purchase Agreement (OMNICELL, Inc)
Section 897. None of the No Acquired Companies is, Company is or has been, ever been a “United States real property holding corporation” within the meaning of Section 897 or Section 1445 of the Code during the applicable period specified in Section 897(c)(1)(A) of the Code, and each of the Acquired Companies Company has filed with the Internal Revenue Service all statements, if any, which are required under Treasury Regulation Section 1.897-2(h)) of the Treasury Regulations.
Appears in 1 contract
Sources: Merger Agreement (Yelp Inc)