Distribution Tax Reporting. The Parties shall cause the Distribution to be reported to holders of Pinnacle Common Stock on IRS Form 1099-DIV. The Parties shall not take any position on any U.S. federal or state income tax return or take any other U.S. tax reporting position that is inconsistent with the treatment of the Distribution as a distribution to which Section 301 of the Code applies, except as otherwise required by applicable Law.
Appears in 6 contracts
Samples: Merger Agreement (PNK Entertainment, Inc.), Tax Matters Agreement (PNK Entertainment, Inc.), Tax Matters Agreement (Pinnacle Entertainment Inc.)
Distribution Tax Reporting. The Parties shall cause the Distribution to be reported to holders of Pinnacle Cogint Common Stock on IRS Form 1099-DIV. The Parties shall not take any position on any U.S. federal or state income tax return or take any other U.S. tax reporting position that is inconsistent with the treatment of the Distribution as a distribution to which Section 301 of the Code applies, except as otherwise required by applicable Law.
Appears in 4 contracts
Samples: Tax Matters Agreement, Tax Matters Agreement (Red Violet, Inc.), Tax Matters Agreement (Cogint, Inc.)
Distribution Tax Reporting. The Parties shall cause the Distribution to be reported to holders of Pinnacle Common Stock on IRS Form 1099-DIVParent Shares. The Parties shall not take any position on any U.S. federal or state income tax return or take any other U.S. tax reporting position that is inconsistent with the treatment of the Distribution as a distribution to which Section 301 of the Code applies, except as otherwise required by applicable Law.
Appears in 2 contracts
Samples: Tax Matters Agreement (Sysorex, Inc.), Tax Matters Agreement (Inpixon)
Distribution Tax Reporting. The Parties shall cause the Distribution to be reported to holders of Pinnacle Alliqua Common Stock on IRS Form 1099-DIVDIV or as otherwise required by applicable Law. The Parties shall not take any position on any U.S. federal or state income tax return or take any other U.S. tax reporting position that is inconsistent with the treatment of the Distribution as a distribution to which Section 301 of the Code applies, except as otherwise required by applicable Law.
Appears in 2 contracts
Samples: Tax Matters Agreement (AquaMed Technologies, Inc.), Tax Matters Agreement (AquaMed Technologies, Inc.)
Distribution Tax Reporting. The Parties shall cause the Distribution to be reported to holders of Pinnacle Company Common Stock on IRS Form 1099-DIV. The Parties shall not take any position on any U.S. federal or state income tax return Tax Return or take any other U.S. tax reporting position that is inconsistent with the treatment of the Distribution as a distribution to which Section 301 of the Code applies, except as otherwise required by applicable Law.
Appears in 1 contract
