Safe Harbor Lease. None of the properties or assets of Seller constitutes property that Seller, APPM, Buyer or any Affiliate of APPM, will be required to treat as being owned by another person pursuant to the "Safe Harbor Lease" provisions of Section 168(f)(8) of the Code prior to repeal by the Tax Equity and Fiscal Responsibility Act of 1982.
Appears in 6 contracts
Samples: Asset Purchase Agreement (American Physician Partners Inc), Asset Purchase Agreement (American Physician Partners Inc), Asset Purchase Agreement (American Physician Partners Inc)
Safe Harbor Lease. None of the properties or assets of Seller constitutes property that Seller, APPMAPP, Buyer or any Affiliate of APPMAPP, will be required to treat as being owned by another person pursuant to the "Safe Harbor Lease" provisions of Section 168(f)(8) of the Code prior to repeal by the Tax Equity and Fiscal Responsibility Act of 1982.
Appears in 2 contracts
Samples: Asset Purchase Agreement (American Physician Partners Inc), Asset Purchase Agreement (American Physician Partners Inc)
