Accounting Method Changes Sample Clauses
Accounting Method Changes. No member of the Group is required to include in its separate income any material adjustment pursuant to Sections 481 or 263A of the Code (or similar provisions of other law or regulations) by reason of a change in accounting method or otherwise, following the Closing, and the IRS (or any other Governmental Authority) has not proposed, or is considering, any such change in accounting method or other adjustment.]
Accounting Method Changes. PRB is not required to include in its separate income any material adjustment pursuant to Sections 481 of the Code (or similar provisions of other Laws) by reason of a change in accounting method and, to the knowledge of PRB, neither the IRS nor any other Governmental Entity has proposed or threatened in writing any such change in accounting method or other adjustment.
Accounting Method Changes. DCB is not required to include in its separate income any material adjustment pursuant to Sections 481 of the Code (or similar provisions of other Laws) by reason of a change in accounting method and, to the knowledge of DCB, neither the IRS nor any other Governmental Entity has proposed or threatened in writing any such change in accounting method or other adjustment.
Accounting Method Changes. Except as set forth on Schedule 3.1(n), neither the Company nor any of its Subsidiaries has applied for, been granted, nor agreed to any accounting method change for which it will be required to take into account any material adjustment under Section 481 of the Code or the corresponding Tax laws of any nation, state or locality.