Tax Reorganization. To the Company's knowledge, after consulting with its independent advisors, neither the Company nor any of its Subsidiaries has taken or failed to take any action which would prevent the Merger from (a) constituting a reorganization within the meaning of section 368(a) of the Code or (b) being treated as a "pooling or interests" in accordance with Accounting Principles Board Opinion No. 16, the interpretative releases issued pursuant thereto, and the pronouncements of the SEC.
Appears in 1 contract
Tax Reorganization. To the Company's knowledge, after consulting with its independent advisors, neither Neither the Company nor any of its Subsidiaries has taken or failed to take any action which would prevent the Merger from (a) constituting a reorganization within the meaning of section 368(a) of the Code or (b) being treated as a "pooling or interests" in accordance with Accounting Principles Board Opinion No. 16, the interpretative releases issued pursuant thereto, and the pronouncements of the SEC.
Appears in 1 contract
Samples: Agreement and Plan of Merger (Watson Pharmaceuticals Inc)
Tax Reorganization. To the Company's knowledge, after consulting with its independent advisors, neither the The Company nor any of its Subsidiaries has not taken or failed to take any action which would prevent the Merger from (a) constituting a reorganization within the meaning of section 368(a) of the Code or (b) being treated as a "pooling or interests" in accordance with Accounting Principles Board Opinion No. 16, the interpretative releases issued pursuant thereto, and the pronouncements of the SECfor accounting purposes.
Appears in 1 contract
Samples: Agreement and Plan of Merger (Watson Pharmaceuticals Inc)
Tax Reorganization. To the Company's knowledge, after consulting with its independent advisors, neither Neither the Company nor any of its Subsidiaries has taken or failed to take any action which would prevent the Merger from (a) constituting a reorganization within the meaning of section 368(a) of the Code or (b) being treated as a "pooling or interests" in accordance with Accounting Principles Board Opinion No. 16, the interpretative releases issued pursuant thereto, and the pronouncements of the SEC. 4.37.
Appears in 1 contract
Samples: Agreement and Plan of Merger (Royce Laboratories Inc /Fl/)