Tax-Free Treatment. The Merger is intended to constitute a tax-free reorganization pursuant to Code Sections 368(a)(1)(A) and 368(a)(2)(D), and the parties shall not report the transaction on any tax return in a manner or take any action inconsistent therewith.
Appears in 1 contract
Tax-Free Treatment. The Merger is intended to constitute a ------------------ tax-free reorganization pursuant to Code Sections 368(a)(1)(Aunder Section 368(a) and 368(a)(2)(D)of the Code, and the parties shall not report the transaction Merger on any tax return in a manner or take any action inconsistent therewith.
Appears in 1 contract
Samples: Agreement and Plan of Reorganization (Computone Corporation)
Tax-Free Treatment. The Merger is intended to constitute a tax-free reorganization pursuant to under Section 368(a) of the Internal Revenue Code Sections 368(a)(1)(Aof 1986, as amended (the "Code") and 368(a)(2)(D), and the parties shall not report the transaction on any tax return in a manner manner, or take any action action, inconsistent therewith.
Appears in 1 contract
Samples: Agreement and Plan of Reorganization (Surgical Laser Technologies Inc /De/)
Tax-Free Treatment. The Merger is intended to constitute a tax-free reorganization pursuant to Code Sections 368(a)(1)(Aunder Section 368(a) and 368(a)(2)(D)of the Code, and the parties shall not report the transaction Merger on any tax return in a manner or take any action inconsistent therewith.
Appears in 1 contract
Samples: Agreement and Plan of Reorganization (Computone Corporation)
