Seller's Records. The financial statements of the Seller will disclose that, under generally accepted accounting principles, the Seller transferred the Receivables to the Owner Trustee. The Seller will file all tax returns and reports in a manner consistent with the transfer to the Seller of the Receivables for federal income tax purposes.
Appears in 4 contracts
Samples: Contribution Agreement (Capital One Auto Receivables Trust 2001-B), Contribution Agreement (Capital One Auto Receivables LLC), Contribution Agreement (Capital One Auto Receivables LLC)
Seller's Records. The financial statements of the Seller will disclose that, under generally accepted accounting principles, the Seller transferred the Receivables to the Owner TrusteeTrust. The Seller will file all tax returns and reports in a manner consistent with the transfer to the Seller of the Receivables for federal income tax purposes.
Appears in 1 contract
Samples: Contribution Agreement (Capital One Auto Receivables LLC)
Seller's Records. The financial statements of the Seller will disclose that, under generally accepted accounting principles, the Seller transferred the Receivables to the Owner Trustee. The Seller will file all tax returns and reports in a manner consistent with the transfer to the Seller of the Receivables for federal income tax purposes. Section 5.11 [Reserved].
Appears in 1 contract
Samples: Contribution Agreement (Capital One Auto Finance Trust 2002-C)
