Safe Harbor Lease. None of the Nonmedical Assets constitutes property that the Company, Vision 21, or any Affiliate of Vision 21, 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 5 contracts
Samples: Agreement and Plan of Reorganization (Vision Twenty One Inc), Agreement and Plan of Reorganization (Vision Twenty One Inc), Agreement and Plan of Reorganization (Vision Twenty One Inc)
Safe Harbor Lease. None of the Nonmedical Assets constitutes property that the Company, the Partnership, Vision 21, or any Affiliate of Vision 21, 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 1 contract
Samples: Agreement and Plan of Reorganization (Vision Twenty One Inc)
Safe Harbor Lease. None of the Nonmedical Non-optometric Assets constitutes property that the Company, Vision 21, or any Affiliate of Vision 21, 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 1 contract
Samples: Agreement and Plan of Reorganization (Vision Twenty One Inc)
