G/YCombinator-SAFE-2020/Form/Base/v1-1.md

/Docs/G/YCombinator-SAFE-2020/Form/Base/v1-1.md &k=Misc.Tax.sec
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The parties acknowledge and agree that for United States federal and state income tax purposes this Safe is, and at all times has been, intended to be characterized as stock, and more particularly as common stock for purposes of Sections 304, 305, 306, 354, 368, 1036 and 1202 of the {Internal_Revenue_Code_of_1986.cl}, as amended. Accordingly, the parties agree to treat this Safe consistent with the foregoing intent for all United States federal and state income tax purposes (including, without limitation, on their respective tax returns or other informational statements).