Real Property Holding Corporation. Neither the Company nor its Subsidiaries is a "United States real property holding corporation," as defined in section 897(c)(2) of the Code and Treasury Regulation section 1.897-2(b).
Appears in 3 contracts
Samples: Preferred Stock Purchase Agreement (Voicenet Inc), Securities Purchase Agreement (O Ray Holdings Inc), Securities Purchase Agreement (Digital Commerce Corp)
Real Property Holding Corporation. Neither the The Company nor its Subsidiaries hereby represents that it is not a "United States real property holding corporation," as defined in section 897(c)(2) within the meaning of Section 897 of the Code Code, as amended, and Treasury Regulation section 1.897ss.1.897-2(b)2.
Appears in 3 contracts
Samples: Series C Preferred Stock Purchase Agreement (Net Value Holdings Inc), Stock Purchase Agreement (Smartserv Online Inc), Preferred Stock Purchase Agreement (Art Technology Group Inc)
Real Property Holding Corporation. Neither the Company nor any of its Subsidiaries subsidiaries is a "United States real property holding corporation," as defined in section corporation within the meaning of Code Section 897(c)(2) and Section 1.897-2(c) of the Code and Treasury Regulation section 1.897-2(b)Regulations promulgated thereunder.
Appears in 2 contracts
Samples: Stock Purchase Agreement (Metastorm Inc), Stock Purchase Agreement (Metastorm Inc)
Real Property Holding Corporation. Neither the Company nor its --------------------------------- Subsidiaries is a "United States real property holding corporation," ", as defined in section 897(c)(2) of the Code and Treasury Regulation section 1.897-2(b).
Appears in 2 contracts
Samples: Securities Purchase Agreement (Physician Health Corp), Securities Purchase Agreement (Physician Health Corp)
Real Property Holding Corporation. Neither the Company nor any of its Subsidiaries is shall become a "United States real property holding corporation," as defined in section 897(c)(2) of the Code and Treasury Regulation section 1.897-2(b).
Appears in 1 contract
Real Property Holding Corporation. Neither the Company nor its Subsidiaries the Subsidiary is a "United States real property holding corporation," as defined in section 897(c)(2) within the meaning of Section 897 of the Code Code, as amended, and Treasury Regulation section 1.897ss.1.897-2(b)2.
Appears in 1 contract
Samples: Series B Preferred Stock and Warrant Purchase Agreement (Softlock Com Inc)
Real Property Holding Corporation. Neither the Company nor its Subsidiaries subsidiary is a "United States real property holding corporation," as defined in section corporation within the meaning of Internal Revenue Code Section 897(c)(2) and Section 1.897-2(c) of the Code and Treasury Regulation section 1.897-2(b)Regulations promulgated thereunder.
Appears in 1 contract
Samples: 1 (Bam Entertainment Inc)
Real Property Holding Corporation. Neither the Company nor any of its Subsidiaries is has been a "United States real property holding corporation," as defined corporation within the meaning of Section 897(c)(2) during the period specified in section 897(c)(2Section 897(c)(1)(A)(ii) of the Code and Treasury Regulation section 1.897-2(b)Code.
Appears in 1 contract
Samples: Agreement and Plan of Merger and Reorganization (Endorex Corp)
Real Property Holding Corporation. Neither the Company nor any --------------------------------- of its Subsidiaries is shall become a "United States real property holding corporation," as defined in section 897(c)(2) of the Code and Treasury Regulation section 1.897-2(b).
Appears in 1 contract
Samples: Securities Purchase Agreement (Physician Health Corp)
Real Property Holding Corporation. Neither the Company BUYER nor any of its Subsidiaries is or has been a "United States real property holding corporation," as defined corporation within the meaning of Code Section 897(c)(2), during the applicable period specified in section 897(c)(2) of the Code and Treasury Regulation section 1.897-2(bSection 897(c)(1)(A)(ii).
Appears in 1 contract
Samples: Agreement and Plan of Merger and Reorganization (Sonus Networks Inc)
Real Property Holding Corporation. Neither the Company nor any of its Subsidiaries is a "United States real property holding corporation," as defined in section corporation within the meaning of Code Section 897(c)(2) and Section 1.897-2(c) of the Code and Treasury Regulation section 1.897-2(b)Regulations promulgated thereunder.
Appears in 1 contract
Real Property Holding Corporation. Neither the The Company nor its Subsidiaries is not a "United States real property holding corporation," ", as defined in section Section 897(c)(2) of the U.S. Internal Revenue Code and Treasury Regulation section Section 1.897-2(b)) of the Regulations promulgated by the Internal Revenue Service.
Appears in 1 contract
Samples: Preferred Share Purchase Agreement (Given Imaging LTD)
Real Property Holding Corporation. Neither the Company nor its Subsidiaries the Subsidiary is a "United States real property holding corporation," as defined in section 897(c)(2) within the meaning of Section 897 of the Internal Revenue Code of 1986, as amended (the "Code") and the Treasury Regulation section Section 1.897-2(b)2.
Appears in 1 contract
