Section 338 Forms definition

Section 338 Forms has the meaning set forth in Section 6.5(d).

Section 338 Forms means all returns, documents, statements, and other forms that are required to be submitted to any Governmental Authority in connection with a Section 338(h)(10) Election, including, any “statement of Section 338 election” and IRS Forms 8023 and 8883 (together with any schedules or attachments thereto) that are required pursuant to the Treasury Regulations.

Section 338 Forms means all returns, documents, statements, and other forms that are required to be submitted to any federal, state, county or other local Tax authority in connection with a Section 338(h)(10)

Examples of Section 338 Forms in a sentence

• Finally SPD features and services at middleware and overlay level will be at disposal of selected application scenarios aiming at increasing overall systems performances.

• Buyer shall, with Seller’s cooperation, prepare all Section 338 Forms necessary in order to effect the Section 338(h)(10) Election (other than IRS Form 8883 and any comparable state or local Tax forms), and each of Buyer and Seller shall prepare IRS Form 8883 and any comparable state or local Tax forms (including any attachments and schedules thereto), which Section 338 Forms shall be prepared in a manner consistent with this Section 6.8(c).

• If a Section 338(h)(10) Election is made, except to the extent otherwise required pursuant to a “determination” as defined in Section 1313(a) of the Code (or any similar provision of state or local Tax Law), Buyer, Seller and Xx. Xxxx agree to report (and Seller and Xx. Xxxx agree to cause each Other Person to report) the purchase of the Shares pursuant to this Agreement consistent with such Section 338(h)(10) Election and Section 338 Forms and take no position inconsistent therewith.

• Xxxxx, Xxxxxx and Xx. Xxxx shall, or shall cause their relevant Affiliates, to execute and timely file (and Seller and Xx. Xxxx shall cause any Other Person to execute and timely file) such Section 338 Forms with the applicable Governmental Authorities.

• If the Section 338(h)(10) Election is made, Xxxxx, Xxxxxx and Xx. Xxxx agree that none of them shall, nor shall they permit any of their Affiliates to, nor shall Seller or Xx. Xxxx permit any Other Person to, revoke the Section 338(h)(10) Election following the filing of the Section 338 Forms, without the prior written consent of Buyer or Seller, as the case may be.

More Definitions of Section 338 Forms

Section 338 Forms means all returns, documents, statements, and other forms that are required to be submitted to any federal, state, county or other local taxing authority in connection with the Election.

Section 338 Forms has the meaning set forth in Section 9.01(b).

Section 338 Forms means all returns, documents, statements, and other forms that are required to be submitted to any federal, state, county or other local taxing authority in connection with a 338(h)(10) Election, including, without limitation, any "statement of Section 338 election" and IRS Form 8023 (together with any schedules or attachments thereto) that are required pursuant to Treasury Regulations.

Section 338 Forms has the meaning set forth in Section 5.5(h)(iii).

Section 338 Forms means all returns, documents, statements, and other forms that are required to be submitted to the Internal Revenue Service by a selling consolidated return group or a purchasing corporation in connection with a Section 338(h)(10) Election, including without limitation IRS Form 8023 (together with any schedules or attachments thereto) and any other forms that are required pursuant to the Treasury Regulations and any analogous forms that are required to be filed for state, local or foreign Tax purposes.

Section 338 Forms is defined in Section 11.7.

Section 338 Forms means all Tax Returns that are required to be submitted to any Federal, state or local Governmental Entity in connection with a Section 338(h)(10) Election.