Joint Return definition
Joint Return means any Return of a member of the Parent Group or the SpinCo Group that is not a Separate Return.
Joint Return means one return made jointly by a married individual with that individual's spouse.
Joint Return means any Tax Return that includes, by election or otherwise, one or more members of the Parent Group together with one or members of the SpinCo Group.
Examples of Joint Return in a sentence
Aerospace will elect and join, and will cause its Affiliates to elect and join, in filing any Joint Return that Automation determines is required to be filed by the Parties or any of their Affiliates or that Automation chooses to file pursuant to Section 3.01(a).
If a Tax Return of any member of the Aerospace Group for any taxable period ending after the Distribution Date reflects a Tax Attribute, then the applicable member of the Aerospace Group shall waive any right to carry back any such Tax Attribute to a Pre-Distribution Tax Period if such carryback would be reflected on a Joint Return, and no affirmative election shall be made to claim any such carryback, in each case, to the extent permissible under applicable Law.
More Definitions of Joint Return
Joint Return means any Tax Return of a member of the Parent Group or the SpinCo Group that is not a Separate Return.
Joint Return means any Tax Return that includes, by election or otherwise, one or more members of the TFMC Group together with one or more members of the TEN Group.
Joint Return means any Tax Return (including any consolidated, combined or unitary Tax Return) that includes at least one Weyerhaeuser Group member and at least one WRECO Group member.
Joint Return means any Tax Return that actually includes, by election or otherwise, or is required to include under applicable Law, one or more members of the Remainco Group together with one or more members of the Spinco Group.
Joint Return means any Tax Return (i) that includes both a member of the Honeywell Group and a member of the SpinCo Group or (ii) of an entity that reflects items attributable to both the Honeywell Business and the SpinCo Business.
Joint Return means any Return of a member of the UTC Group or a SpinCo Group that is not a Separate Return.
Joint Return means any Tax Return that includes, by election or otherwise, one or more members of the Fortive Group together with one or more members of the Ralliant Group.