Tax and Accounting Consequences. It is intended by the parties that the Merger shall constitute a tax free reorganization within the meaning of Section 368 of the Code.
Appears in 3 contracts
Samples: Agreement and Plan of Merger (United Pan Am Financial Corp), Agreement and Plan of Merger (United Pan Am Financial Corp), Agreement and Plan of Merger (United Pan Am Financial Corp)
Tax and Accounting Consequences. It is intended by the The parties intend that the ------------------------------- Merger shall constitute a tax tax-free reorganization within the meaning of Section 368 368(a) of the Code.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (Targeted Genetics Corp /Wa/), Agreement and Plan of Merger (Targeted Genetics Corp /Wa/)
Tax and Accounting Consequences. (a) It is intended by the parties hereto that the Merger shall constitute a tax free non-taxable reorganization within the meaning of Section 368 368(a)(1)(A) of the Code.
Appears in 1 contract
Samples: Agreement and Plan of Merger (Flextronics International LTD)
Tax and Accounting Consequences. It is intended by the parties to this Agreement that the Merger shall constitute a tax tax-free reorganization within the meaning of Section 368 of 368(a)(1)(B) the Code.
Appears in 1 contract
Samples: Agreement and Plan of Merger (Algiers Resources Inc/Ny)
Tax and Accounting Consequences. It is intended by the parties to this Agreement that the Merger shall constitute a tax tax-free reorganization within the meaning of Section 368 of 368(a)(1)(F) the Code.
Appears in 1 contract
Samples: Agreement and Plan of Merger (Surge Components Inc)
Tax and Accounting Consequences. It is intended by the parties hereto that the Merger shall constitute a tax tax-free reorganization within the meaning of Section 368 368(a) of the CodeCode and shall be accounted for as a purchase.
Appears in 1 contract
Samples: Agreement and Plan of Reorganization (Cybercash Inc)
Tax and Accounting Consequences. It is intended by the parties hereto that the Merger shall constitute a tax tax-free reorganization within the meaning of Section 368 368(a)(i)(A) of the Code. The parties hereto adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Income Tax Regulations.
Appears in 1 contract
Tax and Accounting Consequences. It is intended by the parties hereto that the Merger shall constitute a tax tax-free reorganization transaction within the meaning of Section 368 368(a) of the Code.
Appears in 1 contract
Samples: Sales Restriction Agreement (Bf Acquisition Group Iii Inc)
Tax and Accounting Consequences. It is intended by the parties to this Agreement that the Merger shall constitute a tax tax- free reorganization within the meaning of Section 368 of 368(a)(1)(B) the Code.
Appears in 1 contract
Samples: Merger Agreement and Plan of Reorganization (Surge Components Inc)
