Common use of Treatment of the Notes Clause in Contracts

Treatment of the Notes. The Company agrees, unless otherwise required by a change in Applicable Laws or as required by a determination (as defined in Code Section 1313(a) or any similar provision of state or local or non-U.S. law), (i) to treat the Notes as indebtedness for applicable income tax purposes, (ii) not to treat the Notes as “contingent payment debt instruments” governed by the rules set out in Treasury Regulations Section 1.1275-4, and (iii) not to file any tax return, report or declaration inconsistent with the foregoing.

Treatment of the Notes. The Company agrees, unless otherwise required by a change in Applicable Laws or as required by a determination (as defined in Code Section 1313(a) or any similar provision of state or local or non-U.S. law), (i) to treat the Notes as indebtedness for applicable income tax purposes, purposes and (ii) not to treat the Notes as “contingent payment debt instruments” governed by the rules set out in Treasury Regulations Section 1.1275-4, and (iii) not to file any tax return, report or declaration inconsistent with the foregoing.