Real Property Holding Corporation Status. Since January 1, 2003, the Company has not been a "United States real property holding corporation", as defined in Section 897(c)(2) of the U.S. Internal Revenue Code of 1986, as amended, and in Section 1.897-2(b) of the Treasury Regulations issued thereunder (the "REGULATIONS"), and the Company has filed with the Internal Revenue Service all statements, if any, with its United States income tax returns which are required under Section 1.897-2(h) of the Regulations.
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Samples: Stock and Warrant Purchase Agreement (St Lawrence Seaway Corp)
Real Property Holding Corporation Status. Since January 1, 2003, its inception the Company has not been a "United States real property holding corporation", as defined in Section 897(c)(2) of the U.S. Internal Revenue Code of 1986, as amended, and in Section 1.897-2(b) of the Treasury Regulations issued thereunder (the "REGULATIONS"), and the Company has filed with the Internal Revenue Service all statements, if any, with its United States income tax returns which are required under Section 1.897-2(h) of the Regulations.
Appears in 1 contract
Samples: Common Stock and Warrant Purchase Agreement (Phoenix Technologies LTD)
Real Property Holding Corporation Status. Since January 1, 2003, its inception the Company has not been a "United States real property holding corporation", as defined in Section 897(c)(2) of the U.S. Internal Revenue Code of 1986, as amended, and in Section 1.897-2(b) of the Treasury Regulations issued thereunder (the "REGULATIONS"), and the Company has filed with the Internal Revenue Service all statements, if any, with its United States income tax returns which are required under Section 1.897l.897-2(h) of the Regulations.
Appears in 1 contract
Real Property Holding Corporation Status. Since January 1its inception, 2003neither the LLC, nor the Company has not been a "United States real property holding corporation", ," as defined in Section 897(c)(2) of the U.S. Internal Revenue Code of 1986, as amendedCode, and in Section 1.897-2(b) of the Treasury Regulations issued thereunder (the "REGULATIONS"), and the Company has filed with the Internal Revenue Service all statements, if any, with its United States income tax returns which are required under Section 1.897-2(h) of the Regulations.
Appears in 1 contract
Samples: Purchase Agreement (Railtex Inc)
Real Property Holding Corporation Status. Since January 1, 2003its inception, the Company has not been a "United States real property holding corporation", as defined in Section 897(c)(2) of the U.S. Internal Revenue Code of 1986, as amendedCode, and in Section 1.897-2(b) of the Treasury Regulations issued thereunder (the "REGULATIONS"), and the . The Company has filed with the Internal Revenue Service all statements, if any, with its United States income tax returns which that are required under Section 1.897-2(h) of the Regulations.
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