Foreign Person. Seller is not a “foreign person” as defined in Section 1445 of the Code, as amended, and the Treasury Regulations thereunder.

Seller is not a “foreign person” as defined in Code [Section 1445(f)(3)], and the rules and regulations promulgated thereunder, or a “disregarded entity” as defined in Treasury Regulations Section 1.1445-2(b)(2)(iii).

Seller is not a “foreign person” as defined in Section 1445 of the Internal Revenue Code of 1986, as amended (the “Code”) and any related regulations.

Foreign Person. Seller or its regarded owner (if Seller is a disregarded entity for federal income Tax purposes) is not a “foreign person” within the meaning of Section 1445 of the Internal Revenue Code of 1986, as amended (the “Code”) and the regulations promulgated thereunder.

Non-Foreign Person. Seller is not a “foreign person” within the meaning of Sections 1445 and 7701 of the Internal Revenue Code of 1986, as amended.

Seller is not a “foreign person” as that term is used in Treasury Regulations Section 1.1445-2.

Seller is not a “foreign person” as that term is used in Treasury Regulations Section 1.1445‑2.

Seller is not a “foreign person” within the meaning of Section 1445 of the Code (as defined in [Section 13.05(b)]).

Such Seller (or its regarded owner if such Seller is a disregarded entity for federal income Tax purposes) is not a “foreign person” within the meaning of Section 1445 of the Internal Revenue Code of 1986, as amended (the “Code”) and the regulations promulgated thereunder.

Such Seller or its regarded owner (if such Seller is a disregarded entity for federal income Tax purposes) is not a “foreign person” within the meaning of Section 1445 of the Internal Revenue Code of 1986, as amended (the “Code”) and the regulations promulgated thereunder.