Deferrals of Income. No income or gain of Rocky Mountain I has been deferred pursuant to Treasury Regulation (section xxxx) 1.1502-13 or 1.1502-14, or Temporary Treasury Regulation (section xxxx) 1.1502-13T or 1.1502-14T.
Appears in 2 contracts
Samples: Plan of Reorganization and Agreement for Share Exchange Offers (Precision Auto Care Inc), Plan of Reorganization and Agreement for Share Exchange Offers (Precision Auto Care Inc)
Deferrals of Income. No income or gain of Rocky Mountain I II has been deferred pursuant to Treasury Regulation (section xxxx) 1.1502-13 or 1.1502-14, or Temporary Treasury Regulation (section xxxx) 1.1502-13T or 1.1502-14T.
Appears in 2 contracts
Samples: Plan of Reorganization and Agreement for Share Exchange Offers (Precision Auto Care Inc), Plan of Reorganization and Agreement for Share Exchange Offers (Precision Auto Care Inc)
Deferrals of Income. No income or gain of Rocky Mountain I has been deferred pursuant to Treasury Regulation (section xxxx) ss. 1.1502-13 or 1.1502-14, or Temporary Treasury Regulation (section xxxx) ss. 1.1502-13T or 1.1502-14T.
Appears in 1 contract
Samples: Plan of Reorganization and Agreement for Share Exchange Offers (Precision Auto Care Inc)
Deferrals of Income. No income or gain of Rocky Mountain I II has been deferred pursuant to Treasury Regulation (section xxxx) ss. 1.1502-13 or 1.1502-14, or Temporary Treasury Regulation (section xxxx) ss. 1.1502-13T or 1.1502-14T.
Appears in 1 contract
Samples: Plan of Reorganization and Agreement for Share Exchange Offers (Precision Auto Care Inc)