Allocation Election. The Company shall elect to allocate tax items ------------------- to its S Short Year and C Short Year pursuant to the normal tax accounting method (rather than the pro rata allocation method) contained in Section 1362(e)(3) of the Code.
Appears in 2 contracts
Samples: Allocation Agreement (A Consulting Team Inc), Tax Allocation Agreement (A Consulting Team Inc)
Allocation Election. The Company shall elect to allocate tax items ------------------- to its S Short Year and C Short Year pursuant to the normal tax accounting method (rather than the pro rata allocation method) contained in Section 1362(e)(3) of the Code.)
Appears in 2 contracts
Samples: Allocation Agreement (Shoe Pavilion Inc), Allocation Agreement (Shoe Pavilion Inc)