Common use of Single Instrument for United States Federal Income Tax Purposes Clause in Contracts

Single Instrument for United States Federal Income Tax Purposes. The Parties to this Subscription Agreement intend that the Terms and Conditions of the Bonds and the Subscription Agreement of even date herewith be treated together as a single equity interest in the Issuer for United States federal income tax purposes.

Single Instrument for United States Federal Income Tax Purposes. The Parties to this Subscription Agreement intend that the Terms and Conditions of the Additional Mezzanine Bonds and the Subscription Agreement of even date herewith be treated together as a single equity interest in the Issuer for United States federal income tax purposes.

Single Instrument for United States Federal Income Tax Purposes. The Parties parties to this Subscription Agreement intend that the these Terms and Conditions of intend that the Bonds and the Subscription Agreement of even date herewith be treated together as a single equity interest in the Issuer for United States federal income tax purposes.. The Parties agree to work together in good faith to make any modifications necessary to achieve this purpose, consistent with the LCL and the economic provisions set forth herein. ANNEX 2 Facility Agent’s Bond Request Form [Letterhead of the Facility Agent] Shurgard Storage Centers Inc.