Tax Certification. Parent shall have received a certification from the Company in the form prescribed by Treasury regulations under Section 1445 of the Code to the effect that the Company is not (and was not at any time during the five-year period ending on the Closing Date) a “United States real property holding corporation” within the meaning of Section 897(c)(2) of the Code.
Appears in 4 contracts
Samples: Agreement and Plan of Merger (Frederick's of Hollywood Group Inc /Ny/), Agreement and Plan of Merger (Cole Kenneth Productions Inc), Agreement and Plan of Merger (Cole Kenneth Productions Inc)
Tax Certification. Parent shall have received a certification from the Company in the form prescribed by Treasury regulations under Section 1445 of the Code to the effect that the Company is not (and was not at any time during the five-year period ending on the Closing Date) a “"United States real property holding corporation” " within the meaning of Section 897(c)(2) of the Code.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (Mod Pac Corp), Agreement and Plan of Merger (Mod Pac Corp)
Tax Certification. Parent shall have received a certification from the Company in the form prescribed by Treasury regulations under Section 1445 of the Code to the effect that the Company is not (and was not at any time during the five-year period ending on the Closing Datedate) a “United States real property holding corporation” within the meaning of Section 897(c)(2) of the Code.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (Insight Communications Co Inc), Agreement and Plan of Merger (Vectis Cp Holdings LLC)
Tax Certification. Parent shall have received a certification from the Company in the form prescribed by Treasury regulations under Section 1445 of the Code to the effect that the Company is not (and was not at any time during the five-year Table of Contents period ending on the Closing Datedate) a “United States real property holding corporation” within the meaning of Section 897(c)(2) of the Code.
Appears in 1 contract
Tax Certification. Parent shall have received a certification from the Company in the form prescribed by Treasury regulations under Section 1445 of the Code to the effect that the Company is not (and was not at any time during the five-year period ending on the Closing Datedate) a “"United States real property holding corporation” " within the meaning of Section 897(c)(2) of the Code.
Appears in 1 contract
Samples: Agreement and Plan of Merger (General Atlantic LLC)
