taxation year means the calendar year to which an assessment roll applies for the purposes of taxation;
Election Year means a year in which ordinary elections for local governments are required to be held;
Allocation Year Means (i) the period commencing on the Closing Date and ending on December 31, 2006, (ii) any subsequent period commencing on January 1 and ending on the following December 31, or (iii) any portion of the period described in clause (ii) for which the Company is required to allocate Profits, Losses and other items of Company income, gain, loss or deduction pursuant to Article V.
transition year means the financial year of an issuer or business in which the issuer or business changes its financial year-end;
Open Year has the meaning specified in Section 4.01(r)(iii).