Common use of Partial Years Clause in Contracts

Partial Years. If Sub is a member of the ADL Affiliated Group ------------- for less than an entire Consolidated Return Year, or if all of the Sub Subsidiaries that are included in a Combined Return for any period are includible for less than the entire period, the calculation of the Reorganization Tax Benefit, Federal Utilized Tax Benefit and/or Combined Utilized Tax Benefit (as appropriate) shall be similar to and consistent with the procedures set out in Section 4.2.