Tax Free Exchange. The parties agree that the transfer of the Company’s shares from Seller to Buyer and the issuance of the Buyer’s shares to Seller contemplated by this transaction shall be treated as a “tax-free” transaction under Section 351 of the Internal Revenue Code.
Appears in 3 contracts
Samples: Stock Purchase Agreement (Heartland, Inc.), Stock Purchase Agreement (Heartland, Inc.), Stock Purchase Agreement (Heartland, Inc.)
Tax Free Exchange. The parties agree that the transfer of the Company’s 's shares from Seller to Buyer and the issuance of the Buyer’s 's shares to Seller contemplated by this transaction shall be treated as a “"tax-free” " transaction under Section 351 of the Internal Revenue Code.
Appears in 3 contracts
Samples: Stock Purchase Agreement (Heartland, Inc.), Stock Purchase Agreement (Heartland, Inc.), Stock Purchase Agreement (Heartland, Inc.)
