Statements and Representations. The eligible taxpayer (or any member of its consolidated group) is not related to the transferee taxpayer (or any member of its consolidated group) within the meaning of Section 267(b) or Section 707(b)(1) of the Code.
Appears in 6 contracts
Sources: Tax Credit Transfer Agreement (Broadwind, Inc.), Tax Credit Transfer Agreement (Broadwind, Inc.), Tax Credit Transfer Agreement (First Solar, Inc.)