Spin-Offs. Neither the Company nor any of its Subsidiaries has constituted either a “distributing corporation” or a “controlled corporation” in a distribution of stock intended to qualify for tax-free treatment pursuant to Section 355 of the Code.
Appears in 5 contracts
Samples: Agreement and Plan of Merger (Lifelock, Inc.), Agreement and Plan of Merger (Linkedin Corp), Agreement and Plan of Merger (Cvent Inc)
Spin-Offs. Neither the Company nor any of its Subsidiaries Company Subsidiary has constituted either a “distributing corporation” or a “controlled corporation” in a distribution of stock intended to qualify qualifying for tax-free treatment pursuant to under Section 355 of the CodeCode during the immediately preceding two years.
Appears in 3 contracts
Samples: Agreement and Plan of Merger (Unilens Vision Inc), Agreement and Plan of Merger (Salix Pharmaceuticals LTD), Agreement and Plan of Merger (Valeant Pharmaceuticals International, Inc.)
Spin-Offs. Neither Since January 1, 2015, neither the Company nor any of its Subsidiaries has constituted either a “distributing corporation” or a “controlled corporation” in a distribution of stock intended to qualify for tax-free treatment pursuant to Section 355 of the Code.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (Roper Technologies Inc), Agreement and Plan of Merger (Rocket Fuel Inc.)
Spin-Offs. Neither the Company nor any of its Subsidiaries has constituted either a “distributing corporation” or a “controlled corporation” (within the meaning of Section 355(a)(1)(A) of the Code) in a distribution of stock intended to qualify for tax-free treatment pursuant to nonrecognition of gain or loss under Section 355 of the Code.
Appears in 2 contracts
Samples: Agreement and Plan of Merger, Agreement and Plan of Merger (NetApp, Inc.)
Spin-Offs. Neither the Company nor any of its Subsidiaries has constituted either a “"distributing corporation” " or a “"controlled corporation” " in a distribution of stock intended to qualify for tax-free treatment pursuant to Section 355 of the Code.
Appears in 1 contract
Spin-Offs. Neither the Company nor any of its Subsidiaries has constituted either a “distributing corporation” or a “controlled corporation” in a distribution of stock intended to qualify for tax-free treatment pursuant to under Section 355 or Section 361 of the Code.
Appears in 1 contract
Spin-Offs. Neither the Company nor any of its Subsidiaries has constituted either a “distributing corporation” or a “controlled corporation” (within the meaning of Section 355(a)(1)(A) of the Code) in a distribution of stock intended to qualify for tax-free treatment pursuant to nonrecognition of gain or loss under Section 355 of the Code.
Appears in 1 contract
Samples: Agreement and Plan of Merger (Barracuda Networks Inc)
Spin-Offs. Neither During the last two (2) years, neither the Company nor any of its Subsidiaries has constituted either a “distributing corporation” or a “controlled corporation” in a 45 distribution of stock intended to qualify for tax-free treatment pursuant to Section 355 of the Code.
Appears in 1 contract
Samples: Agreement and Plan of Merger (Fox Factory Holding Corp)
Spin-Offs. Neither During the last two (2) years, neither the Company nor any of its Subsidiaries has constituted either a “distributing corporation” or a “controlled corporation” in a distribution of stock intended to qualify for tax-free treatment pursuant to Section 355 of the Code.
Appears in 1 contract
Samples: Agreement and Plan of Merger (Compass Group Diversified Holdings LLC)
