Pursuant to Treas. Reg. Section 301.7701-1(a)(4), following the contribution of DAS to Delphi, DAS will be treated as a division of Delphi for Federal Income Tax purposes.
Appears in 2 contracts
Samples: Agreement (Delphi Automotive Systems Corp), Delphi Automotive Systems Corp
Pursuant to Treas. Reg. Section § 301.7701-1(a)(4), following the contribution of DAS to Delphi, DAS will be treated as a division of Delphi for Federal Income Tax income tax purposes.
Appears in 1 contract
Pursuant to Treas. Reg. Section § 301.7701-1(a)(4), following the contribution of DAS to Delphi, DAS will be treated as a division of Delphi for Federal Income Tax purposes.
Appears in 1 contract