Common use of Agreed Issues Clause in Contracts

Agreed Issues. New U S WEST will not enter into any agreement with a state Tax Authority as agent for U S WEST with respect to any Adjustment in connection with a Combined Return without the written consent of U S WEST in such cases where the MediaOne Group would be liable for more than 50% of the proposed Tax Liability (as allocated under this Agreement) at issue. For purposes of this paragraph, all determinations shall be made separately for each Adjustment.

Agreed Issues. New U S WEST will not enter into any agreement with a state Tax Authority the IRS as agent for the U S WEST Consolidated Group with respect to any Adjustment in connection with a Combined Return without the written consent of U S WEST WEST, in such those cases where the MediaOne Group would be liable for more than 50% of the proposed Tax Liability (as allocated under this Agreement) at issueattributable to such Adjustment. For purposes of this paragraph, all determinations shall be made separately for each Adjustment.