SpinCo Separate Return means any Separate Return of SpinCo or any member of the SpinCo Group.
Separate Return means (a) in the case of any Tax Return of any member of the SpinCo Group (including any consolidated, combined or unitary return), any such Tax Return that does not include any member of the Parent Group and (b) in the case of any Tax Return of any member of the Parent Group (including any consolidated, combined or unitary return), any such Tax Return that does not include any member of the SpinCo Group.
Pre-Distribution Tax Period means any taxable period (or portion thereof) that ends on or before the Distribution Date.
Straddle Tax Period means any taxable period beginning on or before and ending after the Closing Date.
Post-Distribution Tax Period means a Tax period beginning and ending after the Distribution Date.
Tax Period means, with respect to any Tax, the period for which the Tax is reported as provided under the Code or other applicable Tax Law.
Income Tax Return means any return, declaration, report, claim for refund, or information return or statement relating to Income Taxes, including any schedule or attachment thereto, and including any amendment thereof.
Post-Closing Straddle Period means the portion of a Straddle Period beginning the day after the Closing Date.
Tax Return means any return, declaration, report, claim for refund, or information return or statement relating to Taxes, including any schedule or attachment thereto, and including any amendment thereof.
Non-Income Tax Return means any Tax Return relating to any Tax other than an Income Tax.
Pre-Closing Straddle Period means the portion of a Straddle Period ending on the Closing Date.
Tax Group has the meaning set forth in Section 7.06(h)(iii).
Straddle Period means any Tax period beginning before or on and ending after the Closing Date.
Pre-Closing Tax Return has the meaning set forth in Section 7.1(a).
Tax return preparer means any individual described in Section 7701(a)(36) of the Internal Revenue Code and 26 C.F.R. 301.7701-15 .
Closing Period means the period between the close of business on the date of this Agreement and the Closing.
Tax roll means a permanent record of the taxes charged on property, as extended
Tax Package has the meaning assigned in Section 6.01(b);
Taxable Allocation means, with respect to any Series, the allocation of any net capital gains or other income taxable for federal income tax purposes to a dividend paid in respect of such Series.
Income Tax Returns mean all Tax Returns that relate to Income Taxes.
Taxable Period means any taxable year or other period that is treated as a taxable year with respect to which any Tax may be imposed under any applicable statute, rule or regulation.
Combined Return means any Tax Return (other than a Tax Return for U.S. federal income taxes) filed on a consolidated, combined (including nexus combination, worldwide combination, domestic combination, line of business combination or any other form of combination) or unitary basis that includes activities of any member of the Anadarko Group and any member of the Partnership Group.
Consolidated Return means a Tax Return filed with respect to Federal Income Taxes for the Consolidated Group.
Post-Closing Tax Period means any taxable period beginning after the Closing Date and, with respect to any Straddle Period, the portion of such Straddle Period beginning after the Closing Date.
Income Tax Expense means for Borrower and its Subsidiaries, on a consolidated basis for any period, all state and federal franchise or income taxes paid or due to be paid during such period.
taxable service means any service provided or to be provided –