Common use of Tax and Accounting Consequences Clause in Contracts

Tax and Accounting Consequences. It is intended by the parties hereto ------------------------------- that the Merger shall (i) constitute a reorganization within the meaning of Section 368 of the Code and (ii) qualify for accounting treatment as a pooling of interests.

Tax and Accounting Consequences. It is intended by the parties hereto ------------------------------- that the Merger shall (ia) constitute a reorganization within the meaning of Section 368 of the Internal Revenue Code of 1986, as amended and (iib) qualify for accounting treatment as a pooling of interests.. The parties shall not take a position on any tax returns inconsistent with this Section 1.11. In addition, Parent and Merger Sub agree to execute a tax representation certificate consistent with this treatment of the Merger in the form attached hereto as Exhibit K.

Tax and Accounting Consequences. It is intended by the parties hereto ------------------------------- that the Merger shall (ia) constitute a reorganization within the meaning of Section 368 of the Internal Revenue Code of 1986, as amended and (iib) qualify for accounting treatment as a pooling of interests. The parties shall not take a position on any tax returns inconsistent with this Section 1.11.

Tax and Accounting Consequences. It is intended by the The parties hereto ------------------------------- intend that the Merger shall (i) constitute a reorganization within the meaning of Section 368 of the Internal Revenue Code of 1986, as amended (the "Code") and (ii) qualify be accounted for accounting treatment as a pooling of interests.. ARTICLE II

Tax and Accounting Consequences. It is intended by the parties Parties hereto ------------------------------- that the Merger shall (i) constitute qualify as part of a reorganization within the meaning of Section 368 of the Internal Revenue Code of 1986, as amended (the "Code") and (ii) qualify for accounting treatment as a pooling purchase. Each Party has consulted with its own tax advisors and accountants with respect to the tax and accounting consequences, respectively, of intereststhe Merger.

Tax and Accounting Consequences. It is intended by the parties ------------------------------- hereto ------------------------------- that the Merger shall (i) constitute a reorganization within the meaning of Section 368 of the Code and (ii) qualify for accounting treatment as a pooling of interests. No party shall take any action that would, to such party's knowledge, cause the Merger to fail to qualify as a reorganization within the meaning of Section 368 of the Code or to qualify for accounting treatment as a pooling of interests.

Tax and Accounting Consequences. It is intended by the parties ------------------------------- hereto ------------------------------- that the Merger shall (i) constitute a reorganization within the meaning of Section 368 of the Internal Revenue Code of 1986, as amended (the "Code") and (ii) qualify be accounted for accounting treatment financial reporting purposes as a pooling of interestspurchase.

Tax and Accounting Consequences. It is intended by the parties hereto ------------------------------- that the Merger shall (i) constitute a reorganization within the meaning of Section 368 of the Internal Revenue Code of 1986, as amended (the "Code") and ---- (ii) qualify for accounting treatment as a pooling of interests.

Tax and Accounting Consequences. It is intended by the parties hereto ------------------------------- that the Merger shall (i) constitute a reorganization within the meaning of Section 368 of the Internal Revenue Code and (ii) qualify for accounting treatment as of 1986. The parties shall not take a pooling of interestsposition on any tax returns inconsistent with this Section 1.11.