Non-Foreign Status. Seller is not a "foreign person" as that term is defined in the Internal Revenue Code of 1986, as amended, and the regulations promulgated pursuant thereto, and Buyer has no obligation under the Internal Revenue Code Section 1445 to withhold and pay over to the 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 Internal Revenue Code Section 1445).
Appears in 14 contracts
Samples: Agreement for Purchase and Sale and Joint Escrow Instructions (Conam Realty Investors 5 L P), Agreement for Purchase and Sale (Conam Realty Investors 4 L P), Agreement for Purchase and Sale and Joint Escrow Instructions Tierra Catalina (Conam Realty Investors 81 L P)
Non-Foreign Status. Seller is not a "foreign person" as that term is defined in Section 1445 of the Internal Revenue Code of 1986, as amended, and the regulations promulgated pursuant thereto, and Buyer has no obligation under the Internal Revenue Code Section 1445 to withhold and pay over to the 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 Internal Revenue Code Section 1445)Income Tax Regulations thereunder.
Appears in 1 contract
Samples: Purchase and Sale Agreement (Home Properties of New York Inc)
Non-Foreign Status. The Seller is not a "foreign person" as that term is defined in Section1445 of the Internal Revenue Code of 1986, as amended, and the regulations Regulations promulgated pursuant thereto, and the Buyer has no obligation under the Internal Revenue Code Section 1445 to withhold and pay over to the 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 Regulations issued under Internal Revenue Code Section 1445said Section).
Appears in 1 contract
Samples: Agreement for Purchase and Sale
