Real Property Holding Corporation. The Acquiror is not and has not been a United States real property holding corporation within the meaning of Section 897(c)(2) of the Code at any time during the applicable period specified in Section 897(c)(1)(A)(ii) of the Code.
Appears in 12 contracts
Samples: Share Exchange Agreement (Hamptons Luxury Homes Inc), Share Exchange Agreement (Laufer Bridge Enterprises, Inc.), Share Exchange Agreement (HPC Pos System, Corp.)
Real Property Holding Corporation. The Acquiror is not and has not been a United States U.S. real property holding corporation within the meaning of Section 897(c)(2) of the Code at any time during the applicable period specified in Section 897(c)(1)(A)(ii) of the Code.
Appears in 2 contracts
Samples: Share Exchange Agreement (Sweets & Treats Inc.), Share Exchange Agreement (Sweets & Treats Inc.)