Foreign. Seller is not a foreign corporation, foreign partnership, foreign trust or foreign estate (as defined in the Internal Revenue Code ("Code")), and is not subject to the provisions of Sections 897(a) or 1445 of the Code related to the withholding of sales proceeds to foreign persons.
Appears in 3 contracts
Sources: Purchase and Sale Agreement (M Wave Inc), Purchase and Sale Agreement (M Wave Inc), Purchase and Sale Agreement (M Wave Inc)