United States Real Property Holding Corporation. The Company is not and has never been a United States real property holding corporation within the meaning of Section 897 of the Internal Revenue Code of 1986, as amended, and the Company shall so certify upon the Representative’s request.
United States Real Property Holding Corporation. None of the Acquired Corporations has been a United States real property holding corporation within the meaning of Section 897 of the Code during the applicable period specified in Section 897(c)(1)(A)(ii).
United States Real Property Holding Corporation. Neither the Company nor any Subsidiary is now nor has ever been a "United States Real Property Holding Corporation" as defined in Section 897(c)(2) of the Code and Section 1.897-2(b) of the Regulations promulgated by the Internal Revenue Service.
United States Real Property Holding Corporation. The Company is not now and has never been a "United States Real Property Holding Corporation" as defined in Section 897(c)(2) of the Code and Section 1.897-2(b) of the Regulations promulgated by the IRS.
United States Real Property Holding Corporation. The Company is not now and has never been during the last five (5) calendar years a "United States Real Property Holding Corporation" as defined in Section 897(c)(2) of the Code and Section 1.897-2(b) of the Regulations promulgated by the Internal Revenue Service.
United States Real Property Holding Corporation. Adaytum shall deliver to US Sub a properly executed statement satisfying the requirements of Treasury Regulation Sections 1.897-2(h) and 1.1445-2(c)(3) in a form reasonably accepted to US Sub.
United States Real Property Holding Corporation. 2.9(a)(viii) Unresolved Matters 1.14(b)
United States Real Property Holding Corporation. AXENT is not, and ----------------------------------------------- does not anticipate that it will become, a "United States real property holding corporation" as defined in Section 897 of the Code and in the applicable Treasury Regulations promulgated thereunder.
United States Real Property Holding Corporation. Novoste shall have received a certification from the Chief Executive Officer and Chief Financial Officer of ONI, satisfying the requirements of Treasury Regulation Sections 1.897-2(h) and 1.1445-2(c)(3), that ONI is not a United States real property holding corporation and that shares of ONI Capital Stock do not constitute United States real property interests.
United States Real Property Holding Corporation. OptiSystems has not been a United States real property holding corporation within the meaning of section 897(c)(2) of the Code since December 31, 1994.