Common use of Income Tax Treatment Clause in Contracts

Income Tax Treatment. It is intended by the parties hereto that the Merger qualify as a “reorganization” within the meaning of Section 368(a) of the Code. The parties hereto hereby adopt this Agreement as a “plan of reorganization” within the meanings of Sections 1.368-2(g) and 1.368-3(a) of the U.S. Treasury Regulations promulgated under the Code.

Appears in 8 contracts

Samples: Agreement and Plan of Merger (Rubicon Financial Inc), Agreement and Plan of Merger (Atlantic Syndication Network Inc), Agreement and Plan of Merger (Coast Hotels & Casinos Inc)

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Income Tax Treatment. It is intended by the parties hereto that the Merger qualify as a "reorganization" within the meaning of Section 368(a) of the Code. The parties hereto hereby adopt this Agreement as a "plan of reorganization" within the meanings of Sections 1.368-2(g) and 1.368-3(a) of the U.S. Treasury Regulations promulgated under the Code.

Appears in 6 contracts

Samples: Agreement and Plan of Merger (DigitalPost Interactive, Inc.), Stockholders Agreement (Boyd Gaming Corp), Execution Copy (Boyd Gaming Corp)

Income Tax Treatment. It is intended by the parties hereto Parties that the Merger qualify as a “reorganization” within the meaning of Section 368(a) of the Code. The parties hereto Parties hereby adopt this Agreement as a “plan of reorganization” within the meanings meaning of Sections Section 1.368-2(g) and 1.368-3(a) of the U.S. Treasury Regulations promulgated under the Code.

Appears in 3 contracts

Samples: Agreement and Plan of Merger (Reliance Steel & Aluminum Co), Agreement and Plan of Merger (Reliance Steel & Aluminum Co), Agreement and Plan of Merger (Jorgensen Earle M Co /De/)

Income Tax Treatment. It is intended by the parties hereto Parties that the Bank Merger qualify as a "reorganization" within the meaning of Section 368(a) (1)(A) of the Code. The parties Subject to any revision to the structure of the transaction as provided under Section 2.4 hereof, the Parties hereto hereby adopt this Agreement as a "plan of reorganization" within the meanings of Sections 1.368-2(g) and 1.368-3(a) of the U.S. Treasury Regulations promulgated under the Code.

Appears in 1 contract

Samples: Agreement and Plan of Merger (Kentucky Bancshares Inc /Ky/)

Income Tax Treatment. It is intended by the parties hereto Parties that the Merger Share Exchange followed by the Holding Company Merger, as provided for in this Agreement, qualify as a “reorganization” within the meaning of Section 368(a) of the Code. The parties Parties hereto hereby adopt this Agreement and the Plan of Share Exchange as a “plan of reorganization” within the meanings of Sections 1.368-2(g) and 1.368-3(a) of the U.S. Treasury Regulations promulgated under the Code.

Appears in 1 contract

Samples: Agreement and Plan of Share (Kentucky Bancshares Inc /Ky/)

Income Tax Treatment. It is intended by the parties hereto that the Merger qualify as a "reorganization" within the meaning of Section 368(a) of the Code. The Subject to any revision to the structure of the transaction as provided under Section 6.12(c) hereof, the parties hereto hereby adopt this Agreement as a "plan of reorganization" within the meanings of Sections 1.368-2(g) and 1.368-3(a) of the U.S. Treasury Regulations promulgated under the Code.

Appears in 1 contract

Samples: Agreement and Plan of Merger (Caesars Entertainment Inc)

Income Tax Treatment. It is intended by the parties hereto Parties that the Merger qualify as a "reorganization" within the meaning of Section 368(a) of the Code. The parties Subject to any revision to the structure of the transaction as provided under Section 1.4 hereof, the Parties hereto hereby adopt this Agreement as a "plan of reorganization" within the meanings of Sections 1.368-2(g) and 1.368-3(a) of the U.S. Treasury Regulations promulgated under the Code.

Appears in 1 contract

Samples: Agreement and Plan of Merger (Community Bank Shares of Indiana Inc)

Income Tax Treatment. It is intended by the parties hereto Parties that the Bank Merger qualify as a "reorganization" within the meaning of Section 368(a) (1)(A) of the Code. The parties Subject to any revision to the structure of the transaction as provided under Section 1.4 hereof, the Parties hereto hereby adopt this Agreement as a "plan of reorganization" within the meanings of Sections 1.368-2(g) and 1.368-3(a) of the U.S. Treasury Regulations promulgated under the Code.

Appears in 1 contract

Samples: Agreement and Plan of Merger (Kentucky Bancshares Inc /Ky/)

Income Tax Treatment. It is intended by the parties hereto that the Merger qualify as a "reorganization" within the meaning of Section 368(a) of the Code. The parties hereto hereby adopt this Agreement as a "plan of reorganization" within the meanings of Sections 1.368-2(g) and 1.368-3(a) of the U.S. Treasury Regulations promulgated under the Code.. ARTICLE III

Appears in 1 contract

Samples: Agreementand Plan of Merger (Jackson Rivers Co)

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Income Tax Treatment. It is intended by the parties hereto Parties that the Holding Company Merger qualify as a "reorganization" within the meaning of Section 368(a368(a)(1)(A) of the Code. The parties Subject to any revision to the structure of the transaction as provided under Section 2.4 hereof, the Parties hereto hereby adopt this Agreement as a "plan of reorganization" within the meanings of Sections 1.368-2(g) and 1.368-3(a) of the U.S. Treasury Regulations promulgated under the Code.

Appears in 1 contract

Samples: Agreement and Plan of Merger (Kentucky Bancshares Inc /Ky/)

Income Tax Treatment. It is intended by the parties hereto that the Merger qualify as a “reorganization” within the meaning of Section 368(a) of the CodeReorganization. The parties hereto hereby adopt this Agreement as a “plan of reorganization” within the meanings of Sections 1.368-2(g) and 1.368-3(a) of the U.S. Treasury Regulations promulgated under the Internal Revenue Code. None of Parent, the Company or the Stockholders shall take any position inconsistent therewith on any Tax Returns or for any tax purpose (unless required by law).

Appears in 1 contract

Samples: Agreement and Plan of Merger (Accuride Corp)

Income Tax Treatment. It is intended by the parties hereto that the Merger Business Combination qualify as a “reorganization” within the meaning of Section 368(a) of the Code. The parties hereto hereby adopt this Agreement as a “plan of reorganization” within the meanings of Sections 1.368-2(g) and 1.368-3(a) of the U.S. Treasury Regulations promulgated under the Code.

Appears in 1 contract

Samples: Business Combination Agreement (Sea 2 Sky Corp)

Income Tax Treatment. It is intended by the parties hereto Parties that the Holding Company Merger qualify as a "reorganization" within the meaning of Section 368(a368(a)(1)(A) of the Code. The parties Subject to any revision to the structure of the transaction as provided under Section 1.4 hereof, the Parties hereto hereby adopt this Agreement as a "plan of reorganization" within the meanings of Sections 1.368-2(g) and 1.368-3(a) of the U.S. Treasury Regulations promulgated under the Code.

Appears in 1 contract

Samples: Agreement and Plan of Merger (Kentucky Bancshares Inc /Ky/)

Income Tax Treatment. It is intended by the parties hereto that the Merger qualify as a “reorganization” within the meaning of Section 368(a) of the Code. The Subject to any revision to the structure of the transaction as provided under Section 6.12(c) hereof, the parties hereto hereby adopt this Agreement as a “plan of reorganization” within the meanings of Sections 1.368-2(g) and 1.368-3(a) of the U.S. Treasury Regulations promulgated under the Code.

Appears in 1 contract

Samples: Agreement and Plan of Merger (Harrahs Entertainment Inc)

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