Real Property Holding Company. The Company is not and has not been at any time a "United States real property holding corporation" as defined in Section 897 of the Internal Revenue Code of 1986, as amended.
Appears in 3 contracts
Samples: Preferred Stock Purchase Agreement (Par Pharmaceutical Companies, Inc.), Securities Purchase Agreement (Launch Media Inc), Preferred Stock Purchase Agreement (Avenue a Inc)
Real Property Holding Company. The Company is not and not, nor has not it ever been at any time a "βUnited States real property holding corporation" as defined in β within the meaning of Section 897 of the Code, and the Company has filed with the Internal Revenue Code Service all statements, if any, which are required under Section 1.897-2(h) of 1986, as amendedthe Treasury Regulations.
Appears in 1 contract
Real Property Holding Company. The Company is not and has not been at any time a "United States real property holding corporation" as defined in Section 897 of the Internal Revenue Code of 1986, as amendedCode.
Appears in 1 contract
Samples: Series B Preferred Stock Purchase Agreement (Flashcom Inc)
