Section 897. The Company is not and has never been a “United States real property holding corporation” within the meaning of Section 897 of the Code, and the Company has filed with the IRS all statements, if any, which are required under Section 1.897-2(h) of the Treasury Regulations.
Appears in 2 contracts
Sources: Merger Agreement, Merger Agreement (Yelp Inc)
Section 897. The Company is not and has never been a “United States real property holding corporation” within the meaning of Section 897 of the Code, and the each Acquired Company has filed with the IRS Internal Revenue Service all statements, if any, which are required under Section 1.897-2(h) of the Treasury Regulations.
Appears in 1 contract
Sources: Merger Agreement (Yelp Inc)