Foreign Ownership. Seller is not a “foreign person” as that term is defined in the U.S. Internal Revenue Code of 1986, as amended, and the regulations promulgated pursuant thereto, and Buyer has no obligation under Section 1445 of the U.S. Internal Revenue Code of 1986, as amended, to withhold and pay over to the U.S. Internal Revenue Service any part of the “amount realized” by Seller in the transaction contemplated hereby (as such term is defined in the regulations issued under said Section 1445).
Appears in 160 contracts
Samples: Real Estate Purchase and Sell Agreement, Commercial Real Estate Purchase Agreement, Commercial Real Estate Purchase Agreement
Foreign Ownership. The Seller is not a “foreign person” as that term is defined in the U.S. Internal Revenue Code of 1986, as amended, and the regulations promulgated pursuant thereto, and the Buyer has no obligation under Section 1445 of the U.S. Internal Revenue Code of 1986, as amended, to withhold and pay over to the U.S. Internal Revenue Service any part of the “amount realized” by the Seller in the transaction contemplated hereby (as such term is defined in the regulations issued under said Section 1445).
Appears in 2 contracts
Samples: Commercial Real Estate Purchase Agreement, Commercial Real Estate Purchase Agreement
Foreign Ownership. Seller is not a “"foreign person” " as that term is defined in the U.S. U. S. Internal Revenue Code of 1986of1986, as amended, and the regulations promulgated pursuant thereto, and Buyer Purchaser has no obligation under Section 1445 of the U.S. U. S. Internal Revenue Code of 1986, as amended, to withhold and pay over to the U.S. U. S. Internal Revenue Service any part of the “"amount realized” " by Seller in the transaction contemplated hereby (as such term is defined in the regulations issued under said Section 1445).
Appears in 1 contract
Samples: Commercial Purchase Agreement
Foreign Ownership. Seller is not a “foreign person” as that term is defined in the U.S. Internal Revenue Code of 1986, as amended, and the regulations promulgated pursuant thereto, and Buyer has no obligation under Section 1445 of the U.S. Internal Inter- nal Revenue Code of 1986, as amended, to withhold and pay over to the U.S. Internal Inter- nal Revenue Service any part of the “amount realized” by Seller in the transaction contemplated hereby (as such term is defined in the regulations issued under said Section 1445).
Appears in 1 contract
Foreign Ownership. Seller is not a “"foreign person” " as that term is defined in the U.S. U. S. Internal Revenue Code of 1986, as amended, and the regulations promulgated pursuant thereto, and Buyer has no obligation under Section 1445 of the U.S. U. S. Internal Revenue Code of 1986, as amended, to withhold and pay over to the U.S. U. S. Internal Revenue Service any part of the “"amount realized” " by Seller in the transaction contemplated hereby (as such term is defined in the regulations issued under said Section 1445).
Appears in 1 contract
Samples: Commonwealth of Pennsylvania Agreement (Acadia Realty Trust)
Foreign Ownership. Seller is not a “foreign person” as that term is defined in the U.S. Internal Revenue Code of 1986, as amended, and the regulations promulgated pursuant thereto, and Buyer has no obligation under Section 1445 of the U.S. Internal Revenue Code of 1986, as amended, to withhold and pay over to the U.S. Internal Revenue Service any part of the “amount realized” by Seller in the transaction contemplated con- templated hereby (as such term is defined in the regulations issued under said Section 1445).
Appears in 1 contract
Foreign Ownership. Seller is not a “"foreign person” " as that term is defined in the U.S. Internal Revenue Code of 1986, as amended, and the regulations regulahons promulgated pursuant thereto, and Buyer has no obligation under Section 1445 of the U.S. U;S. Internal Revenue Code of 1986, as amended, to withhold and pay over to the U.S. U. S. Internal Revenue Service any part of the “"amount realized” " by Seller in the transaction contemplated hereby (as such term is defined in the regulations issued under said Section 1445).
Appears in 1 contract
Foreign Ownership. Seller is not a “"foreign person” " as that term is defined in the U.S. Internal Revenue Code of 1986, as amended, and the regulations promulgated pursuant thereto, and Buyer has no obligation under Section 1445 of the U.S. Internal Revenue Code of 1986, as amended, to withhold and pay over to the U.S. Internal Revenue Service any part of the “"amount realized” " by Seller in the transaction contemplated hereby (as such term is defined in the regulations issued under said Section 1445).
Appears in 1 contract