Section 481 Adjustments. The Company is not required to include in income any adjustment pursuant to Section 481(a) of the Code by reason of a voluntary change in accounting method initiated by the Company, and the IRS has not proposed any such adjustment or change in accounting method.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (Appliedtheory Corp), Agreement and Plan of Merger (Pure Vanilla Exchange Inc)
Section 481 Adjustments. The Company is not required to include in income any adjustment pursuant to Code Section 481(a) of the Code 481 by reason of a voluntary change in accounting method initiated by the Company, and the IRS Internal Revenue Service has not proposed any such adjustment or change in accounting method.
Appears in 1 contract
Samples: Agreement and Plan of Merger (Geos Communications, Inc.)
Section 481 Adjustments. The Company is not required to include in income any adjustment pursuant to under Section 481(a) of the Code by reason of a voluntary change in accounting method initiated by the Company, Company and the IRS Company has not no knowledge that the Internal Revenue Service has proposed any such adjustment or change in accounting method.
Appears in 1 contract
Section 481 Adjustments. The Company is not required to include in income any adjustment pursuant to under Section 481(a481 (a) of the Code by reason of a voluntary change in accounting method initiated by the Company, Company and the IRS Company has not no knowledge that the Internal Revenue Service has proposed any such adjustment or change in accounting method.
Appears in 1 contract
Section 481 Adjustments. The Company is not required to include in income any adjustment pursuant to Section 481(a) of the Internal Revenue Code §481 by reason of a voluntary change in accounting method initiated by the Company, and the IRS Internal Revenue Service has not proposed any such adjustment or change in accounting method.
Appears in 1 contract
Samples: Agreement and Plan of Merger (Lion Capital Holdings Inc)
