Taxation as a REIT. Commencing with its taxable year ended December 31, 1997, the Company has been organized and has operated in conformity with the requirements for qualification and taxation as a real estate investment trust (a “REIT”) under the Internal Revenue Code of 1986, as amended (the “Code”), and the Company’s proposed method of operation will enable it to continue to meet the requirements for qualification and taxation as a REIT under the Code.
Appears in 4 contracts
Samples: Underwriting Agreement (Eop Operating LTD Partnership), Underwriting Agreement (Eop Operating LTD Partnership), Eop Operating (Eop Operating LTD Partnership)
