Tax Characterization. It shall treat the Transaction as a derivative financial contract for U.S. federal income tax purposes, and it shall not take any action or tax return filing position contrary to this characterization.
Appears in 26 contracts
Samples: Merger Agreement (Aesther Healthcare Acquisition Corp.), Merger Agreement (Aesther Healthcare Acquisition Corp.), Merger Agreement (Aesther Healthcare Acquisition Corp.)
Tax Characterization. It shall treat the Transaction as a derivative financial contract for U.S. federal income tax purposes, and it shall not take any action or tax return filing position contrary to this characterization, except to the extent otherwise required by a “determination” within the meaning of Section 1313 of the Internal Revenue Code of 1986, as amended, or any similar provision of state, local or foreign law.
Appears in 4 contracts
Samples: 10X Capital Venture Acquisition Corp. II, Genesis Unicorn Capital Corp., Zapp Electric Vehicles Group LTD
Tax Characterization. It shall treat the Transaction as a derivative financial contract for U.S. federal income tax purposes, and it shall not take any action or tax return filing position contrary to this characterization., except to the extent otherwise required by a “determination” within the meaning of Section 1313 of the Internal Revenue Code of 1986, as amended, or any similar provision of state, local or foreign law. f.
Appears in 1 contract
Samples: PROOF Acquisition Corp I
