Common use of Tax Treatment; Reporting Clause in Contracts

Tax Treatment; Reporting. Landlord and Tenant each acknowledges that each shall treat this transaction as a true lease for state law purposes and shall report this transaction as a lease for Federal income tax purposes. For Federal income tax purposes each shall report this Lease as a true lease with Landlord as the owner of the Premises and Tenant as the lessee of such Premises including: (a) treating Landlord as the owner of the property eligible to claim depreciation deductions under Section 167 or 168 of the Internal Revenue Code of 1986 (the “Code”) with respect to the Premises; (b) Tenant reporting its Rent payments as rent expense under Section 162 of the Code; and (c) Landlord reporting the Rent payments as rental income. For the avoidance of doubt, nothing in this Lease shall be deemed to constitute a guaranty, warranty or representation by either Landlord or Tenant as to the actual treatment of this transaction for state law purposes and for federal income tax purposes.

Tax Treatment; Reporting. Landlord and Tenant each acknowledges acknowledge that each shall treat this transaction as a true lease for state law purposes and shall report this transaction as a lease for Federal income tax purposes. For Federal income tax purposes each shall report this Master Lease as a true lease with Landlord as the owner of the Premises and Tenant as the lessee of such Premises including: (a1) treating Landlord as the owner of the property eligible to claim depreciation deductions under Section 167 or 168 of the Internal Revenue Code of 1986 (the “Code”) with respect to the Premises; , (b2) Tenant reporting its Rent payments as rent expense under Section 162 of the Code; , and (c3) Landlord reporting the Rent payments as rental income. For the avoidance of doubt, nothing in this Master Lease shall be deemed to constitute a guaranty, warranty or representation by either Landlord or Tenant as to the actual treatment of this transaction for state law purposes and for federal income tax purposes.

Tax Treatment; Reporting. Landlord and Tenant each acknowledges acknowledge that each shall treat this transaction as a true lease for state law purposes and shall report this transaction as a lease for Federal income tax purposes. For Federal income tax purposes each shall report this Lease as a true lease with Landlord as the owner of the Premises and Tenant as the lessee of such Premises including: (a1) treating Landlord as the owner of the property eligible to claim depreciation deductions under Section 167 or 168 of the Internal Revenue Code of 1986 (the “Code”) with respect to the Premises; , (b2) Tenant reporting its Rent payments as rent expense under Section 162 of the Code; , and (c3) Landlord reporting the Rent payments as rental income. For the avoidance of doubt, nothing in this Lease shall be deemed to constitute a guaranty, warranty or representation by either Landlord or Tenant as to the actual treatment of this transaction for state law purposes and for federal income tax purposes.

Tax Treatment; Reporting. Landlord Lessor and Tenant each acknowledges that each Lessee shall treat this transaction as a true lease for state law purposes and shall report this transaction as a lease for Federal income tax purposes. For Federal income tax purposes each shall report this Lease lease as a true lease with Landlord Lessor as the owner of the Premises and Tenant Lessee as the lessee of such Premises including: (a) treating Landlord Lessor as the owner of the property eligible to claim depreciation deductions under Section 167 or 168 of the Internal Revenue Code of 1986 (the “Code”) with respect to the Premises; , (b) Tenant Lessee reporting its Rent payments as rent expense under Section 162 of the Code; , and (c) Landlord Lessor reporting the Rent payments as rental income. For the avoidance of doubt, nothing in this Lease shall be deemed to constitute a guaranty, warranty or representation by either Landlord Lessor or Tenant Lessee as to the actual treatment of this transaction for state law purposes and for federal income tax purposes.

Tax Treatment; Reporting. Landlord and Tenant each acknowledges that each shall treat this transaction as a true lease for state law purposes and shall report this transaction as a lease for Federal income tax purposes. For Federal income tax purposes each shall report this Lease as a true lease with Landlord as the owner of the Premises and Tenant as the lessee of such Premises including: (a) treating Landlord as the owner of the property eligible to claim depreciation deductions under Section 167 or 168 of the Internal Revenue Code of 1986 (the “"Code”") with respect to the Premises; , (b) Tenant reporting its Rent payments as rent expense under Section 162 of the Code; , and (c) Landlord reporting the Rent payments as rental income. For the avoidance of doubt, nothing in this Lease shall be deemed to constitute a guaranty, warranty or representation by either Landlord or Tenant as to the actual treatment of this transaction for state law purposes and for federal income tax purposes.

Tax Treatment; Reporting. Landlord and Tenant each acknowledges acknowledge that each shall treat this transaction as a true lease for state law purposes and shall report this transaction as a lease for Federal income tax purposes. For Federal income tax purposes each shall report this Lease as a true lease with Landlord as the owner of the Leased Premises and Equipment and Tenant as the lessee of such Leased Premises and Equipment including: (ai) treating Landlord as the owner of the property eligible to claim depreciation deductions under Section 167 or 168 of the Internal Revenue Code of 1986 (the “Code”) with respect to the Premises; Leased Premises and Equipment, (bii) Tenant reporting its Basic Rent payments as rent expense under Section 162 of the Code; , and (ciii) Landlord reporting the Basic Rent payments as rental income. For the avoidance of doubt, nothing in this Lease shall be deemed to constitute a guaranty, warranty or representation by either Landlord or Tenant as to the actual treatment of this transaction for state law purposes and for federal income tax law purposes.

Tax Treatment; Reporting. Landlord and Tenant each acknowledges acknowledge that each shall treat this transaction as a true lease for state law purposes and shall report this transaction as a lease Lease for Federal income tax purposes. For Federal income tax purposes each shall report this Lease as a true lease with Landlord as the owner of the Leased Premises and Equipment and Tenant as the lessee of such Leased Premises and Equipment including: (ai) treating Landlord as the owner of the property eligible to claim depreciation deductions under Section 167 or 168 of the Internal Revenue Code of 1986 (the “Code”) with respect to the Premises; Leased Premises and Equipment, (bii) Tenant reporting its Rent payments as rent expense under Section 162 of the Code; , and (ciii) Landlord reporting the Rent payments as rental income. For the avoidance of doubt, nothing in this Lease shall be deemed to constitute a guaranty, warranty or representation by either Landlord or Tenant as to the actual treatment of this transaction for state law purposes and for federal income tax law purposes.

Tax Treatment; Reporting. Landlord and Tenant each acknowledges acknowledge that each shall treat this transaction as a true lease for state law purposes and shall report this transaction as a lease for Federal income tax purposes. For Federal income tax purposes each shall report this Lease as a true lease with Landlord as the owner of the Leased Premises and Equipment and Tenant as the lessee of such Leased Premises and Equipment including: (ai) treating Landlord as the owner of the property eligible to claim depreciation deductions under Section 167 or 168 of the Internal Revenue Code of 1986 (the “Code”) with respect to the Premises; Leased Premises and Equipment, (bii) Tenant reporting its Rent payments as rent expense under Section 162 of the Code; , and (ciii) Landlord reporting the Rent payments as rental income. For the avoidance of doubt, nothing in this Lease shall be deemed to constitute a guaranty, warranty or representation by either Landlord or Tenant as to the actual treatment of this transaction for state law purposes and for federal income tax law purposes.

Tax Treatment; Reporting. Landlord and Tenant each acknowledges that each shall treat this transaction as a true lease Lease for state law purposes and shall report this transaction as a lease Lease for Federal income tax purposes. For Federal income tax purposes each shall report this Lease as a true lease Lease with Landlord as the owner of the Premises and Tenant as the lessee of such Premises including: (a) treating Landlord as the owner of the property eligible to claim depreciation deductions under Section 167 or 168 of the Internal Revenue Code of 1986 (the “Code”) with respect to the Premises; , (b) Tenant reporting its Rent payments as rent expense under Section 162 of the Code; , and (c) Landlord reporting the Rent payments as rental income. For the avoidance of doubt, nothing in this Lease shall be deemed to constitute a guaranty, warranty or representation by either Landlord or Tenant as to the actual treatment of this transaction for state law purposes and for federal income tax purposes.

Tax Treatment; Reporting. Landlord and Tenant each acknowledges acknowledge that each shall treat this transaction as a true lease for state law purposes and shall report this transaction as a lease for Federal income tax purposes. For Federal income tax purposes each shall report this Lease as a true lease with Landlord as the owner of the Leased Premises and Equipment and Tenant as the lessee of such Leased Premises and Equipment including: (a1) treating Landlord as the owner of the property eligible to claim depreciation deductions under Section 167 or 168 of the Internal Revenue Code of 1986 (the “"Code”") with respect to the Premises; Leased Premises and Equipment, (b2) Tenant reporting its Rent payments as rent expense under Section 162 of the Code; , and (c3) Landlord reporting the Rent payments as rental income. For the avoidance of doubt, nothing in this Lease shall be deemed to constitute a guaranty, warranty or representation by either Landlord or Tenant as to the actual treatment of this transaction for state law purposes and for federal income tax purposes.

Tax Treatment; Reporting. Landlord and Tenant each acknowledges acknowledge that each shall treat this transaction as a true lease for state law purposes and shall report this transaction as a true lease for Federal income tax purposes. For Federal income tax purposes each shall report this Lease as a true lease with Landlord as the owner of the Leased Premises and Equipment and Tenant as the lessee of such Leased Premises and Equipment including: (a1) treating Landlord as the owner of the property eligible to claim depreciation deductions under Section 167 or 168 of the Internal Revenue Code of 1986 (the “"Code”") with respect to the Premises; Leased Premises and Equipment, (b2) Tenant reporting its Rent payments as rent expense under Section 162 of the Code; , and (c3) Landlord reporting the Rent payments as rental income. For the avoidance of doubt, nothing in this Lease shall be deemed to constitute a guaranty, warranty or representation by either Landlord or Tenant as to the actual treatment of this transaction for state law purposes and for federal income tax purposes.

Tax Treatment; Reporting. Landlord and Tenant each acknowledges acknowledge that each shall treat this transaction as a true lease for state law purposes and shall report this transaction as a lease Lease for Federal income tax purposes. For Federal income tax purposes each shall report this Lease as a true lease with Landlord as the owner of the Leased Premises and Equipment and Tenant as the lessee of such Leased Premises and Equipment including: (ai) treating Landlord as the owner of the property eligible to claim depreciation deductions under Section 167 or 168 of the Internal Revenue Code of 1986 (the “Code”) with respect to the Premises; Leased Premises and Equipment, (bii) Tenant reporting its Rent payments as rent expense under Section 162 of the Code; , and (ciii) Landlord reporting the Rent payments as rental income. For the avoidance of doubt, nothing in this Lease shall be deemed to constitute a guaranty, warranty or representation by either Landlord or Tenant as to the actual treatment of this transaction for state law purposes and for federal income tax Federal law purposes.

Tax Treatment; Reporting. Landlord Lessor and Tenant Lessee each acknowledges that each shall treat this transaction as a true lease Lease for state law purposes and shall report this transaction as a lease Lease for Federal income tax purposes. For Federal income tax purposes each shall report this Lease as a true lease Lease with Landlord Lessor as the owner of the Premises and Tenant Lessee as the lessee of such Premises including: (a) treating Landlord Lessor as the owner of the property eligible to claim depreciation deductions under Section 167 or 168 of the Internal Revenue Code of 1986 (the “Code”) with respect to the Premises; , (b) Tenant Lessee reporting its Rent payments as rent expense under Section 162 of the Code; , and (c) Landlord Lessor reporting the Rent payments as rental income. For the avoidance of doubt, nothing in this Lease shall be deemed to constitute a guaranty, warranty or representation by either Landlord Lessor or Tenant Lessee as to the actual treatment of this transaction for state law purposes and for federal income tax purposes.

Tax Treatment; Reporting. Landlord and Tenant each acknowledges acknowledge that each shall treat this transaction as a true lease for state law purposes and shall report this transaction as a lease Lease for Federal income tax purposes. For Federal income tax purposes each shall report this Lease as a true lease with Landlord as the owner of the Leased Premises and Equipment and Tenant as the lessee of such the Leased Premises and Equipment including: (ai) treating Landlord as the owner of the property eligible to claim depreciation deductions under Section 167 or 168 of the Internal Revenue Code of 1986 (the “Code”) with respect to the Premises; Leased Premises and Equipment, (bii) Tenant reporting its Rent payments as rent expense under Section 162 of the Code; , and (ciii) Landlord reporting the Rent payments as rental income. For the avoidance of doubt, nothing in this Lease shall be deemed to constitute a guaranty, warranty or representation by either Landlord or Tenant as to the actual treatment of this transaction for state law purposes and for federal income tax Federal law purposes.

Tax Treatment; Reporting. Landlord and Tenant each acknowledges acknowledge that each shall treat this transaction as a true lease for state law purposes and shall report this transaction as a lease Lease for Federal income tax purposes. For Federal income tax purposes each shall report this Lease as a true lease with Landlord as the owner of the Leased Premises and Equipment and Tenant as the lessee of such Leased Premises and Equipment including: (ai) treating Landlord as the owner of the property eligible to claim depreciation deductions under Section 167 or 168 of the Internal Revenue Code of 1986 (the “Code”) with respect to the Premises; Leased Premises and Equipment, (bii) Tenant reporting its Rent payments as rent expense under Section 162 of the Code; , and (ciii) Landlord reporting the Rent payments as rental income. For the avoidance of doubt, nothing in this Lease shall be deemed to constitute a guaranty, warranty or representation by either Landlord or Tenant as to the actual treatment of this transaction for state law purposes and for federal income tax law purposes. 34.

Tax Treatment; Reporting. Landlord Lessor and Tenant Lessee each acknowledges that each shall treat this transaction as a true lease for state law purposes and shall report this transaction as a lease for Federal income tax purposes. For Federal income tax purposes each shall report this Lease lease as a true lease with Landlord Lessor as the owner of the Premises and Tenant Lessee as the lessee of such Premises including: (a) treating Landlord Lessor as the owner of the property eligible to claim depreciation deductions under Section 167 or 168 of the Internal Revenue Code of 1986 (the “Code”) with respect to the Premises; , (b) Tenant Lessee reporting its Rent payments as rent expense under Section 162 of the Code; , and (c) Landlord Lessor reporting the Rent payments as rental income. For the avoidance of doubt, nothing in this Lease shall be deemed to constitute a guaranty, warranty or representation by either Landlord Lessor or Tenant Lessee as to the actual treatment of this transaction for state law purposes and for federal income tax purposes.

Tax Treatment; Reporting. Landlord and Tenant each acknowledges acknowledge that each shall treat this transaction as a true lease for state law purposes purpose and shall report this transaction as a lease for Federal income tax purposes. For Federal income tax purposes each shall report this Lease as a true lease with Landlord as the owner of the Leased Premises and Equipment and Tenant as the lessee of such Leased Premises and Equipment including: ; (ai) treating Landlord as the owner of the property eligible to claim depreciation deductions under Section 167 or 168 of the Internal Revenue Code of 1986 (the “the" Code”") with respect to the Premises; Leased Premises and Equipment, (bii) Tenant reporting its Rent payments payment as rent expense under Section 162 of the Code; , and (ciii) Landlord reporting the Rent payments as rental income. For the avoidance of doubt, nothing in this Lease shall be deemed to constitute a guaranty, warranty or representation by either Landlord or Tenant as to the actual treatment of this transaction for state law purposes and for federal income tax law purposes.