Real Property Holding Corporation. Neither the Company nor its Subsidiaries is a "United States real property holding corporation," as defined in section 897(c)(2) of the Code and Treasury Regulation section 1.897-2(b).
Appears in 3 contracts
Samples: Series a Convertible Preferred Stock Purchase Agreement (Voicenet Inc), Securities Purchase Agreement (O Ray Holdings Inc), Securities Purchase Agreement (Digital Commerce Corp)
Real Property Holding Corporation. Neither the Company nor its --------------------------------- Subsidiaries is a "United States real property holding corporation," ", as defined in section 897(c)(2) of the Code and Treasury Regulation section 1.897-2(b).
Appears in 2 contracts
Samples: Securities Purchase Agreement (Physician Health Corp), Securities Purchase Agreement (Physician Health Corp)
Real Property Holding Corporation. Neither the Company nor any of its Subsidiaries subsidiaries is a "United States real property holding corporation," as defined in section corporation within the meaning of Code Section 897(c)(2) and Section 1.897-2(c) of the Code and Treasury Regulation section 1.897-2(b)Regulations promulgated thereunder.
Appears in 2 contracts
Samples: Stock Purchase Agreement (Metastorm Inc), Stock Purchase Agreement (Metastorm Inc)
Real Property Holding Corporation. Neither the Company nor any of its Subsidiaries subsidiaries is now or has ever been a "United States real property holding corporation,Real Property Holding Corporation" as defined in section 897(c)(2) of the Code and Treasury Regulation section 1.897-2(b)) of the Regulations promulgated by the Internal Revenue Service.
Appears in 2 contracts
Samples: Securities Purchase Agreement (Boston Life Sciences Inc /De), Common Stock Purchase Agreement (Boston Life Sciences Inc /De)
Real Property Holding Corporation. Neither the Company nor its the Subsidiaries is now nor has ever been a "United States real property holding corporation," as defined in section corporation within the meaning of Code Section 897(c)(2) of and any regulations promulgated thereunder. The Company has filed with the Code and Treasury Regulation section 1.897-2(b)Internal Revenue Service all statements, if any, with its United States income tax returns which are required under such regulations.
Appears in 2 contracts
Samples: Series D Preferred Stock Purchase Agreement, Series D Preferred Stock Purchase Agreement (Amyris, Inc.)
Real Property Holding Corporation. Neither the Company nor any --------------------------------- of its Subsidiaries is shall become a "United States real property holding corporation," as defined in section 897(c)(2) of the Code and Treasury Regulation section 1.897-2(b).
Appears in 1 contract
Samples: Securities Purchase Agreement (Physician Health Corp)
Real Property Holding Corporation. Neither the Company Buyer nor any of its Subsidiaries subsidiaries is a "United States real property holding corporation," as defined in section corporation within the meaning of Section 897(c)(2) of the Code and Treasury Regulation section Section 1.897-2(b)2(c) of the Treasury Regulations promulgated thereunder.
Appears in 1 contract
Real Property Holding Corporation. Neither the Company nor any of its Subsidiaries is a "United States real property holding corporation," as defined in section corporation within the meaning of Code Section 897(c)(2) and Section 1.897-2(c) of the Code and Treasury Regulation section 1.897-2(b)Regulations promulgated thereunder.
Appears in 1 contract
Real Property Holding Corporation. Neither the Company nor its Subsidiaries subsidiary is a "United States real property holding corporation," as defined in section corporation within the meaning of Internal Revenue Code Section 897(c)(2) and Section 1.897-2(c) of the Code and Treasury Regulation section 1.897-2(b)Regulations promulgated thereunder.
Appears in 1 contract
Real Property Holding Corporation. Neither Since September 30, 1994, neither the Company nor its Subsidiaries is any Subsidiary has been a "United States real property holding corporation," as defined corporation within the meaning of Code section 897 (c)(2) during the applicable period specified in Code section 897(c)(2) of the Code and Treasury Regulation section 1.897-2(b897 (c)(1)(A)(ii).
Appears in 1 contract
Real Property Holding Corporation. Neither the Company Buyer and nor any of its Subsidiaries is not a "United States real property holding corporation," as defined in section U.S. Real Property Holding Corporation within the meaning of Section 897(c)(2) of the Code and Treasury Regulation section 1.897-2(b)Code.
Appears in 1 contract
Samples: Merger Agreement (Photomedex Inc)
Real Property Holding Corporation. Neither the Company nor its Subsidiaries the Subsidiary is a "United States real property holding corporation," as defined in section 897(c)(2) within the meaning of Section 897 of the Internal Revenue Code of 1986, as amended (the "Code") and the Treasury Regulation section Section 1.897-2(b)2.
Appears in 1 contract
Samples: Series C Preferred Stock and Warrant Purchase Agreement (Softlock Com Inc)
Real Property Holding Corporation. Neither the Company and nor any of its Subsidiaries is not a "United States real property holding corporation," as defined in section U.S. Real Property Holding Corporation within the meaning of Section 897(c)(2) of the Code and Treasury Regulation section 1.897-2(b)Code.
Appears in 1 contract
Samples: Merger Agreement (Photomedex Inc)
Real Property Holding Corporation. Neither the The Company nor its Subsidiaries is not a "United States real property holding corporation," as defined in section 897(c)(2) of the Code and Treasury Regulation section 1.897-2(b).
Appears in 1 contract
Samples: Preferred Stock Purchase Agreement (Control Delivery Systems Inc/Ma)
Real Property Holding Corporation. Neither the Company nor its Subsidiaries the Subsidiary is a "United States real property holding corporation," as defined in section 897(c)(2) within the meaning of Section 897 of the Code Code, as amended, and Treasury Regulation section 1.897ss.1.897-2(b)2.
Appears in 1 contract
Samples: Series B Preferred Stock and Warrant Purchase Agreement (Softlock Com Inc)
