Spin-Offs. Neither the Company nor any Company Subsidiary has been a “distributing corporation” or a “controlled corporation” (within the meaning of section 355 of the Code) in a transaction intended to qualify under section 355 of the Code within the past two years.
Appears in 6 contracts
Samples: Agreement and Plan of Merger (Seagate Technology PLC), Agreement and Plan of Merger (Xyratex LTD), Agreement and Plan of Merger (Schiff Nutrition International, Inc.)
Spin-Offs. Neither the Company nor any Company Subsidiary has been a “distributing corporation” or a “controlled corporation” (within the meaning of section 355 of the Code) in a transaction distribution of stock intended to qualify for tax-free treatment under section 355 of the Code within in the past two yearsyears prior to the date of this Agreement.
Appears in 5 contracts
Samples: Agreement and Plan of Merger, Agreement and Plan of Merger (MAP Pharmaceuticals, Inc.), Agreement and Plan of Merger (Allergan Inc)
Spin-Offs. Neither the Company nor any Company Subsidiary has been a “distributing corporation” or a “controlled corporation” (within the meaning of section Section 355 of the Code) in a transaction intended to qualify under section Section 355 of the Code within the past two years.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (Thoratec Corp), Agreement and Plan of Merger (St Jude Medical Inc)
