Document ID: 12126

Text:
(f) Seller is not a foreign person as that term is used in Treasury Regulations Section 1.1445-2. The Company is not, nor has it been, a United States real property holding corporation (as defined in Section 897(c)(2) of the Code) during the applicable period specified in Section 897(c)(1)(a) of the Code. The Company has not been a distributing corporation or a controlled corporation in connection with a distribution described in Section 355 of the Code. The Company is not, and has not been, a party to, or a promoter of, a reportable transaction within the meaning of Section 6707A(c)(1) of the Code and Treasury Regulations Section 1.6011 4(b). There is currently no limitation on the utilization of net operating losses, capital losses, built-in losses, tax credits or similar items of the Company under Sections 269, 382, 383, 384 or 1502 of the Code and the Treasury Regulations thereunder (and comparable provisions of state, local or foreign Law).

Named Entities:
15
20
Regulation
43
50
Regulation
139
145
Regulation
178
187
Regulation

Tokenized Text:
(
f
)
Seller
is
not
a
foreign
person
as
that
term
is
used
in
Treasury
Regulations
Section
1
.
1445-2
.
The
Company
is
not
,
nor
has
it
been
,
a
United
States
real
property
holding
corporation
(
as
defined
in
Section
897
(
c
)
(
2
)
of
the
Code
)
during
the
applicable
period
specified
in
Section
897
(
c
)
(
1
)
(
a
)
of
the
Code
.
The
Company
has
not
been
a
distributing
corporation
or
a
controlled
corporation
in
connection
with
a
distribution
described
in
Section
355
of
the
Code
.
The
Company
is
not
,
and
has
not
been
,
a
party
to
,
or
a
promoter
of
,
a
reportable
transaction
within
the
meaning
of
Section
6707A
(
c
)
(
1
)
of
the
Code
and
Treasury
Regulations
Section
1
.
6011
4
(
b
)
.
There
is
currently
no
limitation
on
the
utilization
of
net
operating
losses
,
capital
losses
,
built-in
losses
,
tax
credits
or
similar
items
of
the
Company
under
Sections
269
,
382
,
383
,
384
or
1502
of
the
Code
and
the
Treasury
Regulations
thereunder
(
and
comparable
provisions
of
state
,
local
or
foreign
Law
)
.