Common use of Gain Recognition Agreements Clause in Contracts

Gain Recognition Agreements. (a) Notwithstanding Sections 2.1 and 2.3 of this Agreement, New D&B shall prepare all documentation required to be filed with any Tax Returns, including required annual certifications, relating to gain recognition agreements under Section 367(a) of the Code entered into with respect to transactions relating to members of the New D&B Group, and the Corporation shall prepare all documentation required to be filed with any Tax Returns, including required annual certifications, relating to gain recognition agreements under Section 367(a) of the Code entered into with respect to transactions relating to members of the Moody's Group. Such documentation shall be provided to the Party filing the relevant Tax Return at least 30 days prior to the date on which such Tax Return is due (including extensions), and the Party filing such Tax Return shall be obligated to file such documentation with the appropriate Tax Return.

Gain Recognition Agreements. (a) Notwithstanding Sections 2.1 and 2.3 of this Agreement, New D&B shall prepare all documentation required to be filed with any Tax Returns, including required annual certifications, relating to gain recognition agreements under Section 367(a) of the Code entered into with respect to transactions relating to members of the New D&B Group, and the Corporation shall prepare all documentation required to be filed with any Tax Returns, including required annual certifications, relating to gain recognition agreements under Section 367(a) of the Code entered into with respect to transactions relating to members of the Moody's Group. Such documentation shall be 12 12 provided to the Party filing the relevant Tax Return at least 30 days prior to the date on which such Tax Return is due (including extensions), and the Party filing such Tax Return shall be obligated to file such documentation with the appropriate Tax Return.