S Termination Year. The fiscal year in which the S corporation status of the Company is terminated will be an S Termination Year with respect to the Company for federal income tax purposes, as defined in Section 1362(e)(4) of the Code.
Appears in 5 contracts
Samples: Agreement and Plan of Reorganization (Waste Recovery Inc), Employment Agreement (Fyi Inc), Agreement and Plan of Reorganization (Fyi Inc)
S Termination Year. The Company's fiscal year in which the S corporation status of the Company is terminated will be an S Termination Year with respect to the Company for federal income tax purposes, as defined in Section 1362(e)(4) of the Code.
Appears in 3 contracts
Samples: Allocation and Indemnification Agreement (Omega Research Inc), Allocation and Indemnification Agreement (American Aircarriers Support Inc), Allocation and Indemnification Agreement (Paper Warehouse Inc)
S Termination Year. The fiscal calendar year in which the S corporation ---------------- status of the Company is terminated will be an the S termination year (the "S Termination Year with respect to the Company Year") for federal income tax purposes, as defined in Section 1362(e)(4) of the Code.
Appears in 2 contracts
Samples: Tax Allocation Agreement (A Consulting Team Inc), Allocation Agreement (A Consulting Team Inc)
S Termination Year. The fiscal S Termination Year" means the taxable year in ------------------ which the S corporation status of the Company is terminated will be an S Termination Year with respect to the Company for federal income tax purposes, as defined in Section 1362(e)(4) of the Codeterminated.
Appears in 2 contracts
Samples: Allocation Agreement (Shoe Pavilion Inc), Allocation Agreement (Shoe Pavilion Inc)
S Termination Year. The fiscal year in which the S corporation status of the a Company is terminated will be an S Termination Year with respect to the such Company for federal income tax purposes, as defined in Section 1362(e)(4) of the Code.
Appears in 1 contract
Samples: Stock Purchase Agreement (Fyi Inc)
