Reportable Transactions. Neither the Company nor any of its Subsidiaries has entered into any transaction that constitutes (i) a “reportable transaction” within the meaning of Treasury Regulation § 1.6011-4(b), (ii) a “confidential tax shelter” within the meaning of Treasury Regulation § 301.6111-2(a)(2) or a “potentially abusive tax shelter” within the meaning of Treasury Regulation § 301.6112-1(b).
Appears in 2 contracts
Samples: Merger Agreement (Harber Lacy J), Merger Agreement (Timco Aviation Services Inc)
Reportable Transactions. Neither the The Company nor any of its Subsidiaries has not entered into any transaction that constitutes (i) a “reportable transaction” within the meaning of Treasury Regulation § 1.6011-4(b), (ii) a “confidential tax shelter” within the meaning of Treasury Regulation § 301.6111-2(a)(2) or (iii) a “potentially abusive tax shelter” within the meaning of Treasury Regulation § 301.6112-1(b).
Appears in 1 contract
Samples: Merger Agreement (UpSnap, Inc.)
Reportable Transactions. Neither the Company nor any of its Subsidiaries has entered into any transaction that constitutes (i) a “reportable transaction” within the meaning of Treasury Regulation § 1.6011-4(b), (ii) a “confidential tax shelter” within the meaning of Treasury Regulation § 301.6111-2(a)(2) or (iii) a “potentially abusive tax shelter” within the meaning of Treasury Regulation § 301.6112-1(b).
Appears in 1 contract
Samples: Merger Agreement (Checkers Drive in Restaurants Inc /De)
Reportable Transactions. Neither the Company nor any of its Subsidiaries has entered into any transaction that constitutes (i) a “"reportable transaction” " within the meaning of Treasury Regulation § ss. 1.6011-4(b), (ii) a “"confidential tax shelter” " within the meaning of Treasury Regulation § ss. 301.6111-2(a)(2) or a “"potentially abusive tax shelter” " within the meaning of Treasury Regulation § ss. 301.6112-1(b).
Appears in 1 contract
Samples: Merger Agreement (Owl Creek I Lp)