No Special Circumstances. The Company has not made any payments, is not obligated to make any payments, nor is a party to any agreement that under certain circumstances could obligate it to make any payments that will not be deductible under Code Section 280G. The Company has not been a United States real property holding corporation within the meaning of Code Section 897(c)(2) during the applicable period specified in Code Section 897(c)(1)(A)(ii). The Company has disclosed on its federal income Tax Returns all positions taken therein that could give rise to a substantial understatement of federal income Tax within the meaning of Code Section 6662.
Appears in 10 contracts
Samples: Merger Agreement (Paincare Holdings Inc), Merger Agreement (Paincare Holdings Inc), Merger Agreement (Paincare Holdings Inc)
No Special Circumstances. The Company has not made any payments, is not obligated to make any payments, nor and is not a party to any agreement that under certain circumstances could obligate it to make any payments payment that will would be an excess parachute payment that would not be deductible under because of Code Section 280G. The Company has not been a United States real property holding corporation within the meaning of Code Section 897(c)(2) during the applicable period specified in Code Section 897(c)(1)(A)(ii). The Company has disclosed on its federal income Tax Returns all positions taken therein that could give rise to a substantial understatement of federal income Tax within the meaning of Code Section 6662.
Appears in 6 contracts
Samples: Merger Agreement (Paincare Holdings Inc), Merger Agreement (Paincare Holdings Inc), Asset Purchase Agreement (Paincare Holdings Inc)
No Special Circumstances. The Company COMPANY has not made any payments, is not obligated to make any payments, nor is a party to any agreement that under certain circumstances could obligate it to make any payments that will not be deductible under Code Section 280G. The Company COMPANY has not been a United States real property holding corporation within the meaning of Code Section 897(c)(2) during the applicable period specified in Code Section 897(c)(1)(A)(ii). The Company COMPANY has disclosed on its federal income Tax Returns all positions taken therein that could give rise to a substantial understatement of federal income Tax within the meaning of Code Section 6662.
Appears in 2 contracts
Samples: Merger Agreement (1 800 Autotow Inc), Merger Agreement (1 800 Autotow Inc)