Qualified Small Business. The Company will use reasonable efforts to comply with the reporting and recordkeeping requirements of Section 1202 of the Internal Revenue Code, and any regulations promulgated thereunder and any similar state laws and regulations and agrees not to repurchase any stock of the Company from any stockholder other than Sequoia Capital or its Affiliates if such repurchase would cause the Shares not to so qualify as "Qualified
Appears in 5 contracts
Samples: Investor Rights Agreement (Mp3 Com Inc), Investor Rights Agreement (Mp3 Com Inc), Investor Rights Agreement (Mp3 Com Inc)