Section 897. The Company: (i) is not and has never been a “United States real property holding corporation” within the meaning of Section 897(c)(2) of the Code during the applicable period specified in Section 897(c)(1)(A)(ii) of the Code; and (ii) has not made the election provided under section 897(i) of the Code.
Appears in 2 contracts
Samples: Merger Agreement (Select Comfort Corp), Merger Agreement (EnteroMedics Inc)
Section 897. The Company: (i) is not and has never been a “United States real property holding corporation” within the meaning of Section 897(c)(2) of the Code during the applicable period specified in Section 897(c)(1)(A)(ii) of the Code; and (ii) has not made the election provided under section Section 897(i) of the Code.
Appears in 1 contract
Section 897. The Company: (i) is not and or has never not been a “United States real property holding corporation” corporation within the meaning of Section 897(c)(2) of the Code during the applicable period specified in Section 897(c)(1)(A)(ii) of the Code; and (ii) has not made the election provided under section 897(i) of the Code.
Appears in 1 contract
Samples: Merger Agreement (KnowBe4, Inc.)
Section 897. The Company: (i) is not and has never been a “United States real property holding corporation” corporation within the meaning of Section 897(c)(2) of the Code during the applicable period specified in Section 897(c)(1)(A)(ii) of the Code; and or (ii) has not made the election provided under section 897(i) of the Code.
Appears in 1 contract
Samples: Merger Agreement (FireEye, Inc.)
Section 897. The Company: (i) is not and has never been a “"United States real property holding corporation” " within the meaning of Section 897(c)(2) of the Code during the applicable period specified in Section 897(c)(1)(A)(ii) of the Code; and (ii) has not made the election provided under section 897(i) of the Code.
Appears in 1 contract
Samples: Merger Agreement (EnteroMedics Inc)