United States Real Property Holding Company. (i) The Company is not now and has never been a “United States real property holding corporation,” as defined in §897(c)(2) of the Internal Revenue Code of 1986, as amended (the “Code”), and Treasury Regulation §1.897-2(b), and the Company has filed with the Internal Revenue Service all statements, if any, with its United States income tax returns, which are required under Treasury Regulation §1.897-2(h).
Appears in 6 contracts
Samples: Securities Purchase Agreement (Antigenics Inc /De/), Securities Purchase Agreement (Iomai Corp), Securities Purchase Agreement (Antigenics Inc /De/)
United States Real Property Holding Company. (i) The Company is not now and has never been a “"United States real property holding corporation,” " as defined in §Section 897(c)(2) of the Internal Revenue Code of 1986, as amended (the “Code”)amended, and Treasury Regulation §Section 1.897-2(b), and the Company has filed with the Internal Revenue Service all statements, if any, with its United States income tax returns, which are required under Treasury Regulation §Section 1.897-2(h).
Appears in 1 contract
Samples: Preferred Stock Purchase Agreement (Light Sciences Oncology Inc)
United States Real Property Holding Company. (i) The Company is not now and has never been a “"United States real property holding corporation,” " as defined in §Section 897(c)(2) of the Internal Revenue Code of 1986, as amended (the “Code”"CODE"), and Treasury Regulation §Section 1.897-2(b), and the Company has filed with the Internal Revenue Service all statements, if any, with its United States income tax returns, which are required under Treasury Regulation §Section 1.897-2(h).
Appears in 1 contract
Samples: Securities Purchase Agreement (La Jolla Pharmaceutical Co)
