Tax Free Exchange. The parties hereto intend that the exchange herein be tax-free pursuant to Section 368 of the Internal Revenue Code of 1986. No revenue ruling or opinion of counsel is being sought in this regard and such tax treatment is not a condition to closing herein.
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Samples: Agreement (Rad Source Technologies Inc), Agreement (Consygen Inc), Agreement (Schuster Scott)
Tax Free Exchange. The parties hereto intend that the exchange herein be tax-free pursuant to Section 368 of the Internal Revenue Code of 1986. No revenue ruling or opinion of counsel is being sought in this regard and such tax treatment is not a condition to closing Closing herein.
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Samples: Securities Exchange Agreement (Global Entertainment Holdings, Inc.)
Tax Free Exchange. The parties hereto intend that the exchange herein be tax-free reorganization pursuant to Section 368 368(a)(1)(B) of the Internal Revenue Code of 1986. No revenue ruling or opinion of counsel is being sought in this regard and such tax treatment is not a condition to closing herein.
Appears in 1 contract
Samples: Agreement and Plan (American Access Technologies Inc)
Tax Free Exchange. The parties hereto intend that the exchange herein be tax-free pursuant to Section 368 of the Internal Revenue Code of 19861968. No Nevertheless no revenue ruling or opinion of counsel is being sought in this regard and such tax treatment is not a condition to of closing herein.
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Tax Free Exchange. The parties hereto intend that the exchange herein be tax-free pursuant to Section 368 of the Internal Revenue Code of 1986. No Nevertheless no revenue ruling or opinion of counsel is being sought in this regard and such tax treatment is not a condition to closing herein.
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Tax Free Exchange. The parties hereto intend that the exchange herein be tax-free pursuant to Section 368 of the Internal Revenue Code of 19861968. No Nevertheless no revenue ruling or opinion of counsel is being sought in this regard and such tax treatment is not a condition to of closing herein.. ARTICLE 2
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