{"component": "definition", "props": {"groups": [{"samples": [{"hash": "ejPqWYvRHp", "uri": "/contracts/ejPqWYvRHp#usrpi", "label": "Protective Advance Loan and Security Agreement (Kior Inc)", "score": 25.5393562317, "published": true}, {"hash": "lO3lQKhoOPy", "uri": "/contracts/lO3lQKhoOPy#usrpi", "label": "Senior Secured Convertible Promissory Note Purchase Agreement (Kior Inc)", "score": 24.8028755188, "published": true}, {"hash": "8y4F14jUmIw", "uri": "/contracts/8y4F14jUmIw#usrpi", "label": "Purchase Agreement (Kior Inc)", "score": 24.8028755188, "published": true}], "snippet_links": [{"key": "united-states-real-property-interest", "type": "definition", "offset": [7, 43]}, {"key": "defined-in-section", "type": "clause", "offset": [48, 66]}, {"key": "the-code", "type": "clause", "offset": [80, 88]}, {"key": "treasury-regulation", "type": "definition", "offset": [94, 113]}], "size": 9, "snippet": "means \u201cUnited States real property interest\u201d as defined in Section 897(c)(1) 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<strong>USRPI</strong> capital gains received by such Non-U.S. Holder would be treated as an ordinary dividend, described above.", "Furthermore, the extent the Received Interest is attributable to a <strong>USRPI</strong> will be the same as the extent the Transferred Interest is attributable to a <strong>USRPI</strong>.", "Even if we are or become a USRPHC, as long as our common stock is \u201cregularly traded\u201d on an \u201cestablished securities market\u201d (as such terms are defined by applicable U.S. Treasury regulations), such common stock will be treated as a <strong>USRPI</strong> with respect to you only if you actually or constructively held more than 5% of such regularly traded common stock during the applicable period.", "Code section 897(g) provides that the transfer of a partnership interest is taxable to the extent that the partnership interest is attributable to <strong>USRPIs</strong>. Immediately after the exchange of the Transferred Interest for the Received Interest, the Transferee will indirectly hold the same potential <strong>USRPI</strong> that the Transferor currently holds indirectly.", "Treasury Regulation \u00a7 1.1445-2(d)(2)(ii) provides that a transferee may not rely upon this Notice of Nonrecognition Transfer, and must withhold under section 1445(a) with respect to the transfer of a <strong>USRPI</strong>, if the Transferor qualifies for nonrecognition treatment with respect to part, but not all, of the gain realized by the Transferor upon the transfer.", "In the event that we are not a domestically controlled qualified investment entity, but our shares are \u201cregularly traded,\u201d as defined by applicable Treasury regulations, on an established securities market, gain recognized by a Non-U.S. Holder in connection with the distribution nonetheless would not be subject to tax under FIRPTA as a sale of a <strong>USRPI</strong>, provided that the Non-U.S. Holder receiving such distribution held 5% or less of our shares at all times during a specified testing period.", "To inform the Transferee that withholding of tax is not required upon the disposition of a <strong>USRPI</strong> by Transferor, the undersigned hereby submits this notice of a nonrecognition transaction pursuant to Treasury Regulation \u00a7 1.1445-2(d)(2)."], "related": [["sbi", "SBI", "SBI"], ["seller-parent", "Seller Parent", "Seller Parent"], ["pbi", "PBI", "PBI"], ["cbi", "CBI", "CBI"], ["itc", "ITC", "ITC"]], "related_snippets": [], "updated": "2025-07-16T04:46:12+00:00"}, "json": true, "cursor": ""}}