Common use of Allocation of Taxes Prior to Deconsolidation Year Clause in Contracts

Allocation of Taxes Prior to Deconsolidation Year. 10 Section 3.01 Liability of the ESG Group for Consolidated and Combined Taxes 10 Section 3.02 Liability of the KBR Group for Consolidated and Combined Taxes 10 Section 3.03 ESG Group Federal Income Tax Liability 10 Section 3.04 KBR Group Federal Income Tax Liability 10 Section 3.05 ESG Group Combined Tax Liability 11 Section 3.06 KBR Group Combined Tax Liability 11 Section 3.07 Preparation and Delivery of Pro Forma Tax Returns 11 Section 3.08 Intercompany Payables and Receivables 11 Section 3.09 Credit for Use of Attributes 12 Section 3.10 Subsequent Changes in Treatment of Tax Items 13 Section 3.11 Foreign Corporations 13 Section 3.12 KBR Holdings Not Disregarded 13 Section 3.13 State and Local Filings 13 Section 3.14 Group Relief 14