Taxable Transaction. The Merger is intended not to constitute a reorganization within the meaning of Section 368(a) of the Code. The parties hereto agree to report the Merger consistent with such treatment.
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Samples: Agreement and Plan of Merger (Women Com Networks Inc), Agreement and Plan of Merger (Hearst Communications Inc), Agreement and Plan of Merger (Ivillage Inc)
Taxable Transaction. The All parties acknowledge and agree that the Merger is intended a taxable transaction under the Code, and does not to constitute qualify as a reorganization within as defined in Section 368 of the meaning of Code or as a transfer to a controlled corporation under Section 368(a) 351 of the Code. The parties hereto agree to report the Merger consistent with such treatment.
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