Cooperative Straddle Period means all quarterly or annual periods that begin on or before, and end after, the Closing Date.
Straddle Period means any taxable period beginning on or before the Closing Date and ending after the Closing Date.
Post-Closing Straddle Period means the portion of a Straddle Period beginning the day after the Closing Date.
Pre-Closing Straddle Period means the portion of the Straddle Period ending on the Closing 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.
Pre-Distribution Tax Period means any taxable period (or portion thereof) that ends on or before the Distribution Date.
Straddle Tax Period means a Tax period that begins on or before the Closing Date and ends thereafter.
Post-Distribution Tax Period means a Tax year beginning and ending after the Distribution Date.
Closing Period means the period between the close of business on the date of this Agreement and the Closing.
Taxable Period means any taxable year or any other period that is treated as a taxable year (or other period, or portion thereof, in the case of a Tax imposed with respect to such other period, e.g., a quarter) with respect to which any Tax may be imposed under any applicable Law.
Post-Closing Tax Period means any Tax period (or portion thereof) beginning after the Closing Date.
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-Closing Tax Period means any Tax period ending on or before the Closing Date.
Taxable means either:
Joint Return means any Return of a member of the Parent Group or the SpinCo Group that is not a Separate Return.
Overlap Period means any taxable year or other taxable period beginning on or before and ending after the Closing Date.
Tax Proceeding has the meaning set forth in Section 5.2(a).
SpinCo Separate Return means any Tax Return of or including any member of the SpinCo Group (including any consolidated, combined, or unitary return) that does not include any member of the Parent Group.
Pre-Closing Taxable Period means any taxable period ending on or before the Effective Time and that portion of any taxable period beginning before and ending after the Effective Time that ends on the Effective Time.
Pre-Deconsolidation Period means any Tax Period ending on or before the Deconsolidation Date, and, in the case of any Straddle Period, the portion of such Straddle Period ending on the Deconsolidation Date.
Post-Closing Period means any taxable period (or portion thereof) beginning after the Closing Date.
Tax Contest means an audit, review, examination, or any other administrative or judicial proceeding with the purpose or effect of redetermining Taxes (including any administrative or judicial review of any claim for refund).
Tax Year means a period beginning with 6th April in one year and ending with 5th April in the next;
Pre-Distribution Period means any Tax Period ending on or before the Distribution Date, and, in the case of any Straddle Period, the portion of such Straddle Period ending on the Distribution Date.