Common use of Accounting and Tax Treatment Clause in Contracts

Accounting and Tax Treatment. Each of the Parties undertakes and ---------------------------- agrees to use its reasonable efforts to cause the Merger, and to take no action which would cause the Merger not, to qualify treatment as a pooling of interests for accounting purposes or as a "reorganization" within the meaning of Section 368(a) of the Internal Revenue Code for federal income tax purposes.

Accounting and Tax Treatment. Each of the Parties undertakes and ---------------------------- agrees to use its reasonable efforts to cause the MergerMerger to qualify, and to take no action which would cause the Merger notnot to qualify, to qualify for treatment as a pooling of interests for accounting purposes or as a "reorganization" within the meaning of Section 368(a) of the Internal Revenue Code for federal income tax purposes. Each of the Parties further undertakes and agrees to use its reasonable best efforts to cause the Merger to be eligible, and to take no action which would cause the Merger not to be accounted for as a "pooling of interests."

Accounting and Tax Treatment. Each of the Parties undertakes and ---------------------------- ----------------------------- agrees to use its reasonable efforts to cause the MergerMerger to qualify, and to take no action which would cause the Merger notnot to qualify, to qualify for treatment as a pooling of interests for accounting purposes or as a "reorganization" within the meaning of Section 368(a) of the Internal Revenue Code for federal income tax purposes. Each of the Parties further undertakes and agrees to use its reasonable best efforts to cause the Merger to be eligible, and to take no action which would cause the Merger not to be eligible, to be accounted for as a "pooling of interests."

Accounting and Tax Treatment. Each of the Parties parties undertakes and ---------------------------- agrees to use its reasonable efforts to cause the MergerMerger to qualify, and to take no action which would cause the Merger notnot to qualify, to qualify for treatment as a pooling of interests for accounting purposes or as a "reorganization" within the meaning of Section 368(a) of the Internal Revenue Code of 1986, as amended for federal income tax purposes. Subject to the termination rights of the parties pursuant to Section 11.6, each of the parties further undertakes and agrees to cause the Merger to be eligible, and to take no action which would cause the Merger not to be eligible, to be accounted for as a "pooling of interests."

Accounting and Tax Treatment. Each of the Parties undertakes and ---------------------------- agrees to use its reasonable efforts to cause the MergerMerger to qualify, and to take no action which would cause the Merger notnot to qualify, to qualify for treatment as a pooling of interests for accounting purposes or as a "reorganization" within the meaning of Section 368(a) of the Internal Revenue Code for federal income tax purposes. Each of the Parties further undertakes and agrees to use its reasonable best efforts to cause the Merger to be eligible, and to take no action which would cause the Merger not to be accounted for as a "pooling of interests."

Accounting and Tax Treatment. Each of the Parties undertakes ---------------------------- and ---------------------------- agrees to use its reasonable efforts to cause the MergerMerger to qualify, and to take no action which would cause the Merger notnot to qualify, to qualify for treatment as a pooling of interests for accounting purposes or as a "reorganization" within the meaning of Section 368(a) of the Internal Revenue Code for federal income tax purposes. Each of the Parties further undertakes and agrees to use its reasonable best efforts to cause the Merger to be eligible, and to take no action which would cause the Merger not to be eligible, to be accounted for as a "pooling of interests."