Section 897. No Acquired Entity is or has been a “United States real property holding corporation” within the meaning of Section 897 or Section 1445 of the Code, and each Acquired Entity has filed with the Internal Revenue Service all statements, if any, which are required under United States Treasury Regulations Section 1.897-2(h)(2).
Appears in 2 contracts
Sources: Merger Agreement (Splunk Inc), Merger Agreement (Autodesk Inc)