Foreign Person. Seller is not a “foreign person” as defined in Section 1445 of the Internal Revenue Code of 1986, as amended, and the Income Tax Regulations thereunder.
Foreign Person. Borrower is not a “foreign person” within the meaning of Section 1445(f)(3) of the Code.
Foreign Person. An affidavit of Seller certifying that Seller is not a “foreign person,” as defined in the federal Foreign Investment in Real Property Tax Act of 1980, and the 1984 Tax Reform Act, as amended.
Foreign Person. Seller is a “United States person” (as defined in Section 7701(a)(30)(B) or (C) of the Code) for the purposes of the provisions of Section 1445(a) of the Code.
Foreign Person. Neither the Company nor any Stockholder is a foreign person, as such term is referred to in Section 1445(f)(3) of the Code and Treasury Regulations Section 1.1445-2.
Foreign Person. Seller is not a foreign person and is a “United States Person” as such term is defined in Section 7701(a)(30) of the Internal Revenue Code of 1986, as amended.
Foreign Person. Seller is not a “foreign person,” “foreign trust” or “foreign corporation” within the meaning of the United States Foreign Investment in Real Property Tax Act of 1980 and the Internal Revenue Code of 1986, as subsequently amended.
Foreign Person. Neither APP nor any holders of APP Common Stock is a foreign person, as such term is referred to in Section 1445(f)(3) of the Code.
Foreign Person. Seller is not a “foreign person” within the meaning of Section 1445 of the Code (as hereinafter defined), and Seller shall execute any and all documents necessary or reasonably required by the Internal Revenue Service or Purchaser in connection with such declaration.
