Section 481 Adjustments. None of the Acquired Corporations is required to include in income any adjustment pursuant to Internal Revenue Code §481 by reason of a voluntary change in accounting method initiated by any of the Acquired Corporations, and the Internal Revenue Service has not proposed any such change in accounting method.
Appears in 4 contracts
Samples: Merger Agreement (On Semiconductor Corp), Merger Agreement (On Semiconductor Corp), Merger Agreement (California Micro Devices Corp)
Section 481 Adjustments. None of the Acquired Corporations is required to include in income any adjustment pursuant to Internal Revenue Code §Section 481 by reason of a voluntary change in accounting method initiated by any of the Acquired Corporations, and the Internal Revenue Service has not proposed any such change in accounting method.
Appears in 3 contracts
Samples: Merger Agreement (Kratos Defense & Security Solutions, Inc.), Agreement and Plan of Merger and Reorganization (Sys), Merger Agreement (Sys)
Section 481 Adjustments. None of the Acquired Corporations is required to include in income any adjustment pursuant to Internal Revenue Section 481 of the Code §481 by reason of a voluntary change in accounting method initiated by any of the Acquired CorporationsCorporations (or any consolidated, combined or unitary group including any Acquired Corporation), and the Internal Revenue Service has not proposed any such change in accounting method.
Appears in 2 contracts
Samples: Merger Agreement ('Mktg, Inc.'), Merger Agreement (Henry Bros. Electronics, Inc.)
Section 481 Adjustments. None of the Acquired Corporations is required to include in income any adjustment pursuant to Internal Revenue Section 481 of the Code §481 by reason of a voluntary change in accounting method initiated by any of the Acquired Corporations, and the Internal Revenue Service has not proposed any such change in accounting method.
Appears in 2 contracts
Samples: Merger Agreement (Intersil Corp/De), Merger Agreement (Rent a Center Inc De)
Section 481 Adjustments. None of the Acquired Corporations is required to include in income any adjustment material amount in any taxable period ending after the Closing Date pursuant to Internal Revenue an adjustment required under Code §Section 481 by reason of a voluntary change in accounting method initiated by any of the Acquired Corporations, and the Internal Revenue Service has not proposed any such change in accounting method.
Appears in 2 contracts
Samples: Merger Agreement (Manufacturers Services LTD), Merger Agreement (Manufacturers Services LTD)
