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 of a member of the Parent Group or the SpinCo Group that is not a Separate Return.
Examples of Joint Return in a sentence
If an amended Separate Return for which SpinCo is responsible under this Article III is required to be filed as a result of an amendment made to a Joint Return pursuant to an audit adjustment, then the Parties shall cooperate to ensure that such amended Separate Return can be prepared and filed in a manner that preserves confidential information including through the use of third-party preparers.
More Definitions of Joint Return
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.
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 includes, by election or otherwise, one or more members of the Illumina Group together with one or more members of the GRAIL 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 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 of a member of the BGC Group or the Newmark Group that is not a Separate Return.
Joint Return means a consolidated, combined, unitary, group, or other similar Tax Return that actually includes, by election or otherwise, one or more members of the ParentCo Group together with one or more members of the SpinCo Group. For the avoidance of doubt, any Tax Return filed by a member of a German organschaft consisting of at least one member of the ParentCo Group and one member of the SpinCo Group shall be considered a Joint Return, but no U.K. corporation Tax Return shall be considered a Joint Return.