Closing Agreements. Neither the Company nor any of its Subsidiaries has executed or entered into a closing agreement under Section 7121 of the Code or any similar provision of state, local or foreign Laws, and neither the Company nor any of its Subsidiaries is subject to any private letter ruling of the Internal Revenue Service or comparable ruling of any other taxing authority.
Appears in 4 contracts
Samples: Agreement and Plan of Merger (Harber Lacy J), Agreement and Plan of Merger (Checkers Drive in Restaurants Inc /De), Agreement and Plan of Merger (Timco Aviation Services Inc)
