Accounting Cutoff Date means, with respect to Controlled Co., any date as of the end of which there is a closing of the financial accounting records for such entity.
Accounting Cutoff Date means, with respect to SpinCo, any date as of the end of which there is a closing of the financial accounting records for such entity.
Accounting Cutoff Date means, with respect to Altisource, any date as of the end of which there is a closing of the financial accounting records for Altisource.
Examples of Accounting Cutoff Date in a sentence
If the Effective Date is not an Accounting Cutoff Date, the provisions of Treasury Regulations Section 1.1502-76(b)(2)(iii) will be applied to ratably allocate the items (other than extraordinary items) for the month which includes the Effective Date.
More Definitions of Accounting Cutoff Date
Accounting Cutoff Date means, with respect to SpinCo and any other member of the SpinCo Group the Tax Items of which are included in the Parent Federal Consolidated Income Tax Return, any date as of the end of which there is a closing of the financial accounting records for each such entity.
Accounting Cutoff Date means, with respect to each of Shipbuilding Company and Industrial Company, any date as of the end of which there is a closing of the financial accounting records for such entity. "ACCOUNTING FIRM" shall have the meaning provided in Section 15. "ACQUIROR" means El Paso Natural Gas Company, a Delaware corporation, and any successor. "ADJUSTMENT REQUEST" means any formal or informal claim or request filed with any Tax Authority, or with any administrative agency or court, for the adjustment, refund, or credit of Taxes, including (a) any amended Tax return claiming adjustment to the Taxes as reported on the Tax Return or, if applicable, as previously adjusted, or (b) any claim for refund or credit of Taxes previously paid. "AFFILIATE" means any entity that directly or indirectly is "controlled" by the person or entity in question. "Control" means the possession, directly or indirectly, of the power to direct or cause the direction of the management and policies of a person, whether through ownership of voting securities, by contract or otherwise. Except as otherwise provided herein, the term Affiliate shall refer to Affiliates of a person as determined immediately after the Distributions. "AGREEMENT" shall mean this Tax Sharing Agreement. 1
Accounting Cutoff Date means, with respect to GCP and any member of the GCP Group the Tax Items of which are included in the Grace Federal Consolidated Income Tax Return, any date as of the end of which there is a closing of the financial accounting records for such entity.
Accounting Cutoff Date means, with respect to Newco, any date as of the end of which there is a closing of its financial accounting records.
Accounting Cutoff Date means any date as of the end of which there is a closing of the financial accounting records of Enova.
Accounting Cutoff Date means, with respect to Ribapharm, any date as of the end of which there is a closing of its financial accounting records.
Accounting Cutoff Date means, with respect to BHS, any date as of the end of which there is a closing of the financial accounting records for BHS.