Tax and Accounting Treatment. It is intended by the parties that the purchase and sale contemplated by this Agreement and related documents qualify as a reorganization under the provisions of Section 368(a)(1)(C) of the Internal Revenue Code of 1986, as amended, and that for accounting purposes, it is intended that such transaction be accounted for by Parent as a "pooling of interests".
Appears in 5 contracts
Samples: Asset Acquisition Agreement (Physicians Specialty Corp), Asset Acquisition Agreement (Physicians Specialty Corp), Asset Acquisition Agreement (Physicians Specialty Corp)
