Distributed Stock. Neither the Company nor any of its Subsidiaries has constituted either a “distributing corporation” or a “controlled corporation” in a distribution of stock intended to qualify for tax-free treatment under Section 355 of the Code.
Appears in 2 contracts
Samples: Merger Agreement (Medallia, Inc.), Merger Agreement (Acxiom Corp)
Distributed Stock. Neither the The Company nor any of its Subsidiaries has not constituted either a “distributing corporation” or a “controlled corporation” in a distribution of stock intended to qualify for tax-free treatment under Section 355 of the Code.
Appears in 1 contract
Samples: Intercreditor Agreement (Osprey Technology Acquisition Corp.)
Distributed Stock. Neither Within the past three (3) years, neither the Company nor any of its Subsidiaries has constituted either a “distributing corporation” or a “controlled corporation” in a distribution of stock intended to qualify for tax-free treatment under Section 355 of the Code.
Appears in 1 contract
Samples: Agreement and Plan of Reorganization (Square, Inc.)