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Bus/Financial - Law: Taxation & Customs | | English term or phrase: Entity classification elections | Estoy traduciendo un contrato de compraventa de activos.
¿A qué se refiere "entity classification elections"? ¿existe un equivalente en español?
Taxes. All Taxes imposed on or required to be paid by Seller with respect to the Assets or the Business and by XXX have been or will be timely paid in all material respects. No material unresolved claims for Taxes have been asserted against Seller with respect to the Business or the Assets or against XXX except for claims being contested in good faith by appropriate proceedings and for which an appropriate reserve has been taken, and no liens for Taxes have been filed. None of the Assets is “tax exempt use property” within the meaning of Section 168(h) of the Code. There have been no entity classification elections filed pursuant to Treasury Regulations Section 301.7701-3(c) with respect to XXX. |
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