definiens: within the meaning of the Code and any applicable regulations promulgated thereunder, and has filedwith the Internal Revenue Service all statements, if any, with its United States income tax returns, which are requiredunder Treasury Regulation § 1.897 - 2(h ) . The Company shall provide prompt notice to the Purchaser following any ( as defined in Treasury Regulation § 1.897 - 2(c)(1 ) on which the Company becomes a United Statesreal property holding corporation . In addition, upon a written request by the Purchaser, the Company shall provide thePurchaser, within ten days of such request, with a written statement informing whether such Purchaser 's interest in theCompany constitutes a United States real property interest . The Company 's detelinination shall comply with therequirements of Treasury Regulation § 1.897 - 2(h)(1 ) or any successor regulation, and the Company shall provide timelynotice to the Internal Revenue Service, in accordance with and to the extent required by Treasury Regulation Section§1.897 - 2)(2 ) or any successor regulation, that such statement has been made . The Company 's obligation to furnish suchwritten statement shall continue notwithstanding the fact that a class of the Company 's stock may be regularly traded onan established securities market or the fact that there is no preferred stock then outstanding