Tax Officer’s Certificate. With respect to the legal opinion as to federal income tax matters provided to the Underwriters pursuant to Section 5(d) hereof, the Company’s representatives fully understand the provisions in the officer’s certificate supporting such opinion, and where representations in such officer’s certificate involve terms defined in the Code, the Treasury regulations thereunder, published rulings of the Internal Revenue Service or other relevant authority, the Company’s representatives are satisfied in their understanding of such terms and are capable of making such representations.
Appears in 5 contracts
Samples: Underwriting Agreement (Umh Properties, Inc.), Underwriting Agreement (Monmouth Real Estate Investment Corp), Underwriting Agreement (Monmouth Real Estate Investment Corp)
Tax Officer’s Certificate. With respect to the legal opinion as to federal income tax matters provided to the Underwriters pursuant to Section 5(d) hereof, the Company’s 's representatives fully understand the provisions in the officer’s 's certificate supporting such opinion, and where representations in such officer’s 's certificate involve terms defined in the Code, the Treasury regulations thereunder, published rulings of the Internal Revenue Service or other relevant authority, the Company’s 's representatives are satisfied in their understanding of such terms and are capable of making such representations.
Appears in 2 contracts
Samples: Underwriting Agreement (Umh Properties, Inc.), Underwriting Agreement (Umh Properties, Inc.)