Separate Income Tax Returns definition

Separate Income Tax Returns means Income Tax Returns of the Company or the Subsidiary, other than Consolidated Income Tax Returns.
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Separate Income Tax Returns means any state, local or foreign Income Tax Return for any Company or any member of the Company Group other than a Combined Income Tax Return.
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Separate Income Tax Returns. All Separate Income Tax Returns shall be prepared in a manner consistent with past practice (unless otherwise required by Applicable Law); provided that any such Tax Return, to the extent applicable, will allocate any applicable current Tax deductions of the Company resulting from Transaction Expenses to the Pre-Closing Tax Period ending on the Closing Date to the extent both (A) included in the Final Purchase Price and (B) “more likely than not” permitted by Applicable Law as a current deduction of the Company. No later than thirty (30) days prior to the due date (including extensions) for filing any such Separate Income Tax Return, Seller shall deliver such Tax Return to Buyer for its review, comment and approval. Seller shall make all such changes as are reasonably requested by Xxxxx (with, for the avoidance of doubt, any dispute regarding such changes being subject to the provisions of Section 6.02(b)(v)). Buyer shall timely file all such Tax Returns on or prior to the due date (including extensions) for filing such Tax Returns.
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Examples of Separate Income Tax Returns in a sentence

  • Seller shall prepare, or cause to be prepared, (i) all Consolidated Income Tax Returns and (ii) all Separate Income Tax Returns of the Company or the Subsidiary due after the Closing Date that relate solely to periods ending on or before the Closing Date (such Separate Income Tax Returns being referred to as “Pre-Closing Separate Income Tax Returns”).

  • Purchaser shall cause the Company and the Subsidiary to timely and appropriately file all Pre-Closing Separate Income Tax Returns submitted by the Seller in accordance with this Section 4.1.1.

  • RMO shall cause to be prepared all Income Tax Returns of the Companies and Subsidiaries due after the Closing Date that relate solely to periods ending on or before the Closing Date (such Separate Income Tax Returns being referred to as “Pre-Closing Income Tax Returns”).

  • Seller shall submit to Purchaser any Pre-Closing Separate Income Tax Returns at least thirty (30) days prior to the due date (after all appropriate extensions) of such Tax Return for Purchaser’s review.

  • PBI will prepare and file, with the assistance of Imagistics Group, all Returns of PBI Consolidated Group and all Separate Income Tax Returns of any member of that group for all Pre-Distribution Tax Periods.

  • PBI will prepare and file, with the assistance of Office Systems Group, all Returns of PBI Consolidated Group and all Separate Income Tax Returns of any member of that group for all Pre-Distribution Tax Periods.

Related to Separate Income Tax Returns

  • Income Tax Returns means all Tax Returns relating to Income Taxes.

  • Income Tax Return means any Tax Return relating to Income Taxes.

  • Non-Income Tax Return means any Tax Return relating to any Tax other than an Income Tax.

  • Consolidated federal income tax return means a consolidated return filed for federal income tax purposes pursuant to section 1501 of the Internal Revenue Code.

  • Tax Return means any return, declaration, report, claim for refund, or information return or statement relating to Taxes, including any schedule or attachment thereto, and including any amendment thereof.

  • Pre-Tax Income means income, as determined by GAAP, prior to deduction of the Bonus Pool (as hereinafter defined) and income taxes, and if applicable, after the deduction of any bonus pool of a future officer bonus plan adopted by the Company relating to an applicable Award Year and adjustments approved by the Board as described herein.

  • Tax Returns The federal income tax return on Internal Revenue Service Form 1066, U.S. Real Estate Mortgage Investment Conduit Income Tax Return, including Schedule Q thereto, Quarterly Notice to Residual Interest Holders of the REMIC Taxable Income or Net Loss Allocation, or any successor forms, to be filed by the Trustee on behalf of each REMIC, together with any and all other information reports or returns that may be required to be furnished to the Certificateholders or filed with the Internal Revenue Service or any other governmental taxing authority under any applicable provisions of federal, state or local tax laws.

  • State Income Tax means any Tax imposed by any State of the United States (or by any political subdivision of any such State) or the District of Columbia, or any city or municipality located therein, which is imposed on or measured by net income, including state and local franchise or similar Taxes measured by net income, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

  • Income Taxes means any Tax which is based upon, measured by, or calculated with respect to (i) net income or profits (including, but not limited to, any capital gains, gross receipts, value added or minimum Tax) or (ii) multiple bases (including, but not limited to, corporate franchise, doing business or occupation Taxes) if one or more of the bases upon which such Tax may be based, by which it may be measured, or with respect to which it may be calculated is described in clause (i) of this sentence.

  • Income Tax Expense means, with respect to the Borrowers, for any period, the aggregate, without duplication, of all Taxes on the income of such Person for such period, whether current or deferred, determined on a Modified Consolidated Basis.

  • Non-Income Tax means any Tax other than an Income Tax.

  • Tax Items shall have the meaning set forth in Section 6.4.A.

  • Income Tax means any federal, state, local, or foreign income tax, including any interest, penalty, or addition thereto, whether disputed or not.

  • Taxable income means, in the case of an individual, federal adjusted gross income determined without regard to 26 U.S.C. § 168(k) and:

  • Combined Tax Return means a Tax Return filed in respect of U.S. federal, state, local or non-U.S. income Taxes for a Combined Group, or any other affiliated, consolidated, combined, unitary, fiscal unity or other group basis (including as permitted by Section 1501 of the Code) Tax Return of a Combined Group.

  • Non-Income Taxes means any Taxes other than Income Taxes.

  • Tax return preparer means any individual described in Section 7701(a)(36) of the Internal Revenue Code and 26 C.F.R. 301.7701-15 .

  • Pre-Tax Earnings means the Corporation's earnings before income taxes as reported in the Company's Consolidated Income Statement for each fiscal year of the Performance Period, excluding any non-cash charge incurred in accordance with accounting principles generally accepted in the United States of America (GAAP) for any restricted stock or restricted stock unit awards granted during the Performance Period and all options, restricted stock and other equity compensation granted to Directors during the Performance Period.

  • Foreign Income Tax means any Tax imposed by any foreign country or any possession of the United States, or by any political subdivision of any foreign country or United States possession, which is an income tax as defined in Treasury Regulation Section 1.901-2, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

  • Consolidated Income Tax Expense for any period means the provision for taxes of the Issuer and the Restricted Subsidiaries, determined on a consolidated basis in accordance with GAAP.

  • Separate Return means (a) in the case of any Tax Return of any member of the SpinCo Group (including any consolidated, combined or unitary return), any such Tax Return that does not include any member of the Parent Group and (b) in the case of any Tax Return of any member of the Parent Group (including any consolidated, combined or unitary return), any such Tax Return that does not include any member of the SpinCo Group.

  • Tax Group means any federal, state, local or foreign consolidated, affiliated, combined, unitary or other similar group of which the Acquiror Company is now or was formerly a member.

  • Straddle Tax Period means a Tax period that begins on or before the Closing Date and ends thereafter.

  • Post-Distribution Tax Period means a Tax year beginning and ending after the Distribution Date.

  • Tax means any tax, levy, impost, duty or other charge or withholding of a similar nature (including any penalty or interest payable in connection with any failure to pay or any delay in paying any of the same).