Reattribution. In the event of a Deconsolidation, OYO may, at its option, elect to reattribute to itself certain Tax Items of True Time pursuant to Section 1.1502-20(g) of the Treasury Regulations. If OYO makes such election, True Time shall comply with the requirements of Section1.1502-20(g)(5) of the Treasury Regulations.
Appears in 2 contracts
Sources: Tax Separation Agreement (Truetime Inc), Tax Separation Agreement (Truetime Inc)