Section 355. None of the Acquired Corporations has constituted either a "distributing corporation" or a "controlled corporation" in a distribution of stock intended to qualify for tax-free treatment under Section 355 of the Code (i) at any time during the two-year period ending immediately prior to the date of this Agreement or (ii) that could otherwise constitute part of a "plan" or "series of related transactions" (within the meaning of Section 355(e) of the Code) in conjunction with the Contemplated Transactions.
Appears in 3 contracts
Samples: Agreement and Plan of Merger (Manufacturers Services LTD), Agreement and Plan of Merger (Hammons John Q Hotels Inc), Agreement and Plan of Merger (Manufacturers Services LTD)
Section 355. None of the Acquired Corporations has constituted either a "“distributing corporation" ” or a "“controlled corporation" ” in a distribution of stock intended to qualify for tax-free treatment under Section 355 of the Code (i) at any time during the two-year period ending immediately prior to the date of this Agreement or (ii) that could otherwise constitute part of a "“plan" ” or "“series of related transactions" ” (within the meaning of Section 355(e) of the Code) in conjunction with the Contemplated Transactions.
Appears in 1 contract
Samples: Agreement and Plan of Merger (Manufacturers Services LTD)
