Change in Accounting Method. Neither Company nor any of its Subsidiaries has agreed to make, nor is it required to make, any material adjustment under Section 481(a) of the Code or any comparable provision of state, local, or foreign Tax Laws by reason of a change in accounting method or otherwise.
Appears in 13 contracts
Samples: Agreement and Plan of Merger (Realnetworks Inc), Agreement and Plan of Merger (Liquid Media Group Ltd.), Agreement and Plan of Merger (Houston Wire & Cable CO)
Change in Accounting Method. Neither Company Parent nor any of its Subsidiaries has agreed to make, nor is it required to make, any material adjustment under Section 481(a) of the Code or any comparable provision of state, local, or foreign Tax Laws by reason of a change in accounting method or otherwise.
Appears in 7 contracts
Samples: Agreement and Plan of Merger (FaZe Holdings Inc.), Agreement and Plan of Merger (GameSquare Holdings, Inc.), Agreement and Plan of Merger (NRC Group Holdings Corp.)
Change in Accounting Method. Neither the Company nor any of its Subsidiaries has agreed to make, nor is it required to make, any material adjustment under Section 481(a) of the Code or any comparable provision of state, local, local or foreign Tax Laws by reason of a change in accounting method or otherwise.
Appears in 6 contracts
Samples: Agreement and Plan of Merger (MGC Parent LLC), Agreement and Plan of Merger (Bishop Infrastructure III Acquisition Company, Inc.), Agreement and Plan of Merger (Westway Group, Inc.)
Change in Accounting Method. Neither Company nor any of its Subsidiaries has agreed to make, nor is it required to make, any material adjustment under Section Sections 481(a) of the Code or any comparable provision of state, local, local or foreign Tax Laws by reason of a change in accounting method or otherwise.
Appears in 6 contracts
Samples: Agreement and Plan of Merger (Sajan Inc), Agreement and Plan of Merger (Real Goods Solar, Inc.), Tender and Voting Agreement (Computer Software Innovations, Inc.)
Change in Accounting Method. Neither the Company nor any of its Subsidiaries has agreed to make, nor is it required to make, any material adjustment under Section 481(a) of the Code or any comparable provision of state, local, or foreign Tax Laws by reason of a change in accounting method or otherwise.
Appears in 6 contracts
Samples: Agreement and Plan of Merger (Scott's Liquid Gold - Inc.), Agreement and Plan of Merger (NRC Group Holdings Corp.), Agreement and Plan of Merger (Us Ecology, Inc.)
Change in Accounting Method. Neither the Company nor any of its Subsidiaries has agreed to make, nor is it required to make, make any material adjustment under Section 481(a) of the Code or any comparable provision of state, local, or foreign Tax Laws by reason of a change in accounting method, use of an improper method of accounting, or otherwise.
Appears in 4 contracts
Samples: Agreement and Plan of Merger and Reorganization (Aevi Genomic Medicine, Inc.), Agreement and Plan of Merger and Reorganization (Cerecor Inc.), Agreement and Plan of Merger and Reorganization (Cerecor Inc.)
Change in Accounting Method. Neither The Company nor any of its Subsidiaries has not agreed to make, nor is it required to make, any material adjustment under Section 481(a) of the Code or any comparable provision of state, local, or foreign Tax Laws by reason of a change in accounting method or otherwise.
Appears in 4 contracts
Samples: Agreement and Plan of Merger (Theralink Technologies, Inc.), Agreement and Plan of Merger (IMAC Holdings, Inc.), Agreement and Plan of Merger (Liquid Media Group Ltd.)
Change in Accounting Method. Neither With respect to any taxable period that remains open, neither the Company nor any of its Subsidiaries has agreed to make, nor is it or has been required to make, any material adjustment under Section 481(a) of the Code (or any comparable similar provision of state, local, local or foreign Tax Laws non-U.S. Law) by reason of a change in accounting method or otherwise.
Appears in 3 contracts
Samples: Agreement and Plan of Merger (PRA Health Sciences, Inc.), Agreement and Plan of Merger (Icon PLC), Agreement and Plan of Merger (Icon PLC)
Change in Accounting Method. Neither Company Giga nor any of its Subsidiaries has agreed to make, nor is it required to make, any material adjustment under Section 481(a) of the Code or any comparable provision of state, local, or foreign Tax Laws by reason of a change in accounting method or otherwise.
Appears in 3 contracts
Samples: Security Agreement (Giga Tronics Inc), Share Exchange Agreement (BitNile Holdings, Inc.), Security Agreement (Giga Tronics Inc)
Change in Accounting Method. Neither Company nor any of its Subsidiaries has agreed to make, nor is it required to make, any material adjustment under Section 481(a) of the Code or any comparable similar provision of state, local, local or foreign Tax Laws law by reason of a change in accounting method or otherwiseotherwise and there is no application pending with any taxing authority requesting permission for any change in any accounting method for Tax purposes and no taxing authority has proposed any such adjustment or change in accounting method.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (Ascena Retail Group, Inc.), Agreement and Plan of Merger (Charming Shoppes Inc)
Change in Accounting Method. Neither the Company nor any of its Subsidiaries subsidiaries has agreed to make, nor is it required to make, any material adjustment under Section 481(a) of the Code or any comparable provision of state, local, local or foreign Tax Laws by reason of a change in accounting method or otherwise.
Appears in 2 contracts
Samples: Arrangement Agreement (Hecla Mining Co/De/), Arrangement Agreement (Klondex Mines LTD)
Change in Accounting Method. Neither the Company nor any of its Subsidiaries has agreed to make, nor is it required to make, any material adjustment under Section Sections 481(a) of the Code or any comparable provision of state, local, local or foreign Tax Laws by reason of a change in accounting method or otherwise.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (Hecla Mining Co/De/), Agreement and Plan of Merger (Hecla Mining Co/De/)
Change in Accounting Method. Neither Company Acquirer nor any of its Subsidiaries has agreed to make, nor is it required to make, any material adjustment under Section Sections 481(a) of the Code or any comparable provision of state, local, local or foreign Tax Laws by reason of a change in accounting method or otherwise.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (Vaporin, Inc.), Agreement and Plan of Merger (Vapor Corp.)
Change in Accounting Method. Neither Company nor Opco LLC or any of its their respective Subsidiaries has agreed to make, nor is it required to make, any material adjustment under Section 481(a) of the Code or any comparable provision of state, local, or foreign Tax Laws by reason of a change in accounting method or otherwise.
Appears in 2 contracts
Samples: Merger Agreement (Redbox Entertainment Inc.), Merger Agreement (Chicken Soup for the Soul Entertainment, Inc.)
Change in Accounting Method. Neither the Company nor any of its Subsidiaries has agreed to make, nor or is it required to make, include in income any material adjustment under either Section 481(a) or Section 482 of the Code (or any comparable an analogous provision of state, local, or foreign Tax Laws law) by reason of a change in accounting method or otherwise.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (Electro Rent Corp), Agreement and Plan of Merger (Electro Rent Corp)
Change in Accounting Method. Neither Company nor any of its Subsidiaries has agreed to make, nor is it required to make, any material adjustment under Section 481(a) of the Code or any comparable provision of state, local, or foreign Tax Laws by reason of a change in accounting method or otherwise.
Appears in 1 contract
Change in Accounting Method. Neither the Company nor any of its Subsidiaries has agreed to make, nor is it required to make, any material adjustment under Section Sections 481(a) of the Code or any comparable provision of state, local, local or foreign Tax Laws by reason of a change in accounting method or otherwise.
Appears in 1 contract
Change in Accounting Method. Neither the Company nor any of its Subsidiaries has agreed to make, nor is it required to make, any material adjustment under Section Sections 481(a) of the Code or any comparable provision of state, local, local or foreign Tax Laws by reason of a change in accounting method or otherwise.
Appears in 1 contract
Change in Accounting Method. Neither the Company nor any of its Subsidiaries has agreed to make, nor is it required to make, make any material adjustment under Section 481(a) of the Code (and to the knowledge of the Company none is required) or any comparable provision of state, local, or foreign Tax Laws Law by reason of a change in accounting method and the IRS has not initiated or otherwiseproposed any such adjustment or change in accounting method in writing, or has any application pending with any Governmental Entity requesting permission for any changes in accounting methods that relate to the business or operations of the Company or any of its Subsidiaries.
Appears in 1 contract
Change in Accounting Method. Neither With respect to any taxable period that remains open, neither the Company nor any of its Subsidiaries has agreed to make, nor is it or has been or will be required to make, any material adjustment under Section 481(a) of the Code (or any comparable similar provision of state, local, local or foreign Tax Laws non-U.S. Law) by reason of a change in accounting method or otherwise.
Appears in 1 contract
Change in Accounting Method. Neither Company nor any of its Subsidiaries Company Subsidiary has agreed to make, nor is it required to make, any material adjustment under Section Sections 481(a) of the Code or any comparable provision of state, local, local or foreign Tax Laws by reason of a change in accounting method or otherwise.
Appears in 1 contract
Change in Accounting Method. Neither Company nor any of its Subsidiaries has agreed to make, nor is it required to make, any material adjustment under Section 481(a) of the Code or any comparable provision of state, local, local or foreign Tax Laws by reason of a change in accounting method or otherwise.
Appears in 1 contract
Samples: Agreement and Plan of Merger (Golden Enterprises Inc)
Change in Accounting Method. Neither Except as set forth on Section 3.06(i) of the Company Disclosure Schedule, neither Company nor any of its Subsidiaries has agreed to make, nor is it required to make, any material adjustment under Section 481(a) of the Code or any comparable provision of state, local, or foreign Tax Laws by reason of a change in accounting method or otherwise.
Appears in 1 contract
Samples: Agreement and Plan of Merger (Corning Natural Gas Holding Corp)
Change in Accounting Method. Neither the Company nor any of its the Subsidiaries has agreed to make, nor or is it required to make, make any material adjustment under pursuant to Section 481(a) of the Code or any comparable provision of state, local, or foreign Tax Laws by reason of any change in any accounting method. Neither the Company nor any of the Subsidiaries has an application pending with any taxing authority requesting permission for a change in any accounting method or otherwisemethod.
Appears in 1 contract
Change in Accounting Method. Neither Except as set forth in Section 3.06(j) of the Company Disclosure Letter, neither the Company nor any of its Subsidiaries has agreed to make, nor is it required to make, any material adjustment under Section 481(a) of the Code or any comparable provision of state, local, or foreign Tax Laws by reason of a change in accounting method or otherwise.
Appears in 1 contract
Samples: Agreement and Plan of Merger (Command Center, Inc.)
Change in Accounting Method. Neither Since January 1, 2007, neither Company nor any of its Subsidiaries has agreed to make, nor is it required to make, any material adjustment under Section Sections 481(a) of the Code or any comparable provision of state, local, local or foreign Tax Laws by reason of a change in accounting method or otherwise.
Appears in 1 contract
Change in Accounting Method. Neither Except as set forth in Section 3.06(h) of the Company Disclosure Letter, neither the Company nor any of its Subsidiaries has agreed to make, nor is it required to make, any material adjustment under Section Sections 481(a) of the Code or any comparable provision of state, local, local or foreign Tax Laws by reason of a change in accounting method or otherwise.
Appears in 1 contract
Samples: Agreement and Plan of Merger (Kindred Healthcare, Inc)
